Which is NOT one of the six elements of a report prepared according to the GRI Standards?

The six elements of a report prepared according to the GRI Standards are aimed at ensuring the report provides a comprehensive, fair, and balanced account of an organization's impacts, strategies, and governance in relation to sustainability. Among these elements, one of the core principles involves applying the GRI Reporting Principles, which promote reliability, completeness, and stakeholder inclusiveness. Additionally, including a GRI content index is essential, as it allows stakeholders to navigate the report effectively and understand how it aligns with the GRI Standards. Compliance with the disclosure requirements is also critical in ensuring that the information provided meets established benchmarks for transparency and accountability.

Covers non-material topics, however, does not fit into these six essential elements. The GRI Standards emphasize the importance of addressing material topics that are significant to the organization and its stakeholders. Reporting on non-material topics may dilute the focus of the sustainability report and reduce its overall effectiveness in communicating relevant information to stakeholders. Thus, while addressing material aspects is vital, covering non-material topics is not considered a fundamental element of GRI-compliant reporting.