What must be included in the content index when there are omissions?

When there are omissions in a GRI report, it is essential to include permitted reasons for those omissions in the content index. This practice aligns with the GRI standards, which emphasize transparency and accountability. By providing explanations for why certain disclosures are not included, an organization maintains a level of integrity in its reporting. This allows stakeholders to understand the context of the omissions and assess the report's comprehensiveness.

Permitted reasons could range from the information not being relevant to the organization's operations to challenges in data collection. By clearly stating these reasons, organizations can enhance the credibility of their report, enabling stakeholders to engage with the material in an informed manner. This transparency fosters trust and supports the overall goal of sustainability reporting, which is to provide meaningful and accessible information to various stakeholders.