When using the Comprehensive option, what must organizations report for each material topic?

Organizations that choose the Comprehensive option under the Global Reporting Initiative (GRI) Standards are required to report all topic-specific disclosures for each material topic identified. This approach signifies a thorough understanding and transparency about how the organization is addressing its sustainability impacts and engagements. Reporting all topic-specific disclosures ensures that stakeholders receive comprehensive information regarding the organization’s performance and management strategies related to these material topics.

This requirement is designed to strengthen the quality of sustainability reporting, allowing stakeholders—including investors, customers, and regulators—to make informed decisions based on complete and detailed information. It reflects a commitment to accountability and fosters trust in the organization’s sustainability practices. By providing all relevant disclosures, organizations not only enhance their credibility but also align with the GRI's goal of promoting transparent reporting practices across sectors and industries.