What is the main requirement of the Completeness principle?

The Completeness principle in the context of the Global Reporting Initiative (GRI) emphasizes the importance of reporting on all material topics and their boundaries, ensuring that organizations provide a comprehensive view of their impacts. This principle requires that organizations disclose relevant information that would allow stakeholders to understand both the qualitative and quantitative dimensions of their sustainability performance. By covering material topics thoroughly, organizations can effectively communicate their contributions, challenges, and potential areas for improvement, thus fostering transparency and accountability.

This approach not only builds trust with stakeholders but also encourages organizations to engage in meaningful dialogue about their practices and impacts. Reporting only selected information, such as merely financial data or only positive outcomes, would undermine the principle of completeness, as it would fail to provide a balanced and full representation of performance and accountability.