A sustainability report should show an organization’s significant impacts, how it manages them, and what conclusions the data can support. Begin with operational and stakeholder information, establish the basis for material topics, then organize narrative, metrics, and the content index.
When to begin
For a first report, an annual update, or improvement of existing data quality, confirm publication purpose, reporting boundary, and schedule. Questionnaires and peer reports can inform the work but cannot replace the organization’s own impact assessment.
Report impacts and management honestly
Policies, actions, performance, and unfinished work should connect. Do not combine indicators from different entities, sites, or periods into a single group result without a clear basis. Explain methodology changes, unmet targets, or significant events when required by the applicable disclosures.
Standards, material topics, and use statement
The GRI Standards include Universal, Sector, and Topic Standards. GRI 1, GRI 2, and GRI 3 address the foundation, general disclosures, and material topics. Applicable Sector Standards help identify likely significant impacts; select relevant Topic Standards for reporting.
Assess the severity of actual negative impacts; for potential impacts, also consider likelihood. For potential negative human-rights impacts, severity takes priority. Surveys and matrices can support discussion but do not replace the organization’s judgment and approval records.
A report prepared “in accordance” with the GRI Standards must meet all relevant reporting requirements. “With reference to” also has statement, index, and notification requirements. GRI 101: Biodiversity 2024 became effective in 2026. GRI 102: Climate Change and GRI 103: Energy become effective from 2027. Align data planning with publication and reporting dates, and avoid confusing these with older universal standards that used similar numbers.
Suggested reporting stages
- Confirm entities, reporting period, publication plan, and how the Standards will be used; gather operational and impact information.
- Review Sector Standards and stakeholder information; document material-topic decisions and management accountability.
- Define boundary, unit, source, and reviewer for every metric, and describe management actions and limitations.
- Cross-check narrative, figures, content index, and statement; obtain organizational review and approval.
Information and possible outputs
Prepare an organization chart, prior reports, material-topic information, policies, performance data, and incident records. Possible outputs include a material-topic assessment file, data-owner plan, draft chapters, index, and improvement register. Visual design, translation, and external assurance require separate scope.
Effort depends on entities and sites, topics, data completeness, and review rounds. Schedule data cut-off, internal approval, publication, and any assurance work separately.