?????????????????????????? ?????? ???????????????? & ?? ???????????????????????? ?????? ?????????????????????????? ??????????????????

?????????????????????????? ?????? ???????????????? & ?? ???????????????????????? ?????? ?????????????????????????? ??????????????????

Sustainability reporting has become a cornerstone for organizations seeking to demonstrate their commitment to social responsibility, environmental impact, and corporate governance. To effectively report on these facets, many entities adhere to the Global Reporting Initiative (GRI) Standards. Among the foundational pillars of GRI reporting lie the nine requirements delineated in GRI 1, essential for comprehensive and transparent reporting.

??: ?????????? ?????? ?????????????????? ????????????????????

The bedrock of GRI reporting is rooted in the application of reporting principles. These encompass the principles of materiality, stakeholder inclusiveness, sustainability context, and completeness. Materiality requires identifying and reporting on topics that significantly impact an organization’s economic, environmental, and social performance. Stakeholder inclusiveness demands engaging with all relevant stakeholders to ascertain their concerns and interests. The sustainability context urges reporting within the larger environmental, social, and economic landscape. Completeness emphasizes the need to disclose all material information.

Example: Consider a manufacturing company. To apply this principle, the organization identifies that carbon emissions significantly impact its environmental performance. Through stakeholder engagement, it discovers that local communities are concerned about its emissions. Reporting on carbon emissions, in this case, becomes a material and inclusive aspect.

??: ???????????? ?????? ?????????????????????? ???? ?????? ??: ?????????????? ?????????????????????? ????????

GRI 2 provides the framework for reporting on an organization’s profile, strategy and analysis, and governance. It outlines the disclosures required for organizational identification, the context in which it operates, its strategic approach, and its governance structure.

Example: The manufacturing company, while adhering to GRI 2, reports on its environmental policy, governance structures overseeing sustainability initiatives, and key risks and opportunities related to sustainability.

??: ?????????????????? ???????????????? ????????????

Materiality assessment involves identifying topics that substantively influence an organization’s economic, environmental, and social impact. This assessment is based on the organization’s activities and the concerns of its stakeholders.

Example: The manufacturing company conducts a materiality assessment and identifies waste management, employee health and safety, and supply chain ethics as key material topics affecting its sustainability performance.

??: ???????????? ?????? ?????????????????????? ???? ?????? ??: ???????????????? ???????????? ????????

Once material topics are determined, GRI 3 specifies the disclosures necessary for each material aspect, aiding in comprehensive reporting.

Example: Based on its materiality assessment, the manufacturing company reports specific metrics, initiatives, and policies related to waste reduction, employee safety measures, and supply chain ethical guidelines.

??: ???????????? ?????????????????????? ???????? ?????? ?????? ?????????? ?????????????????? ?????? ???????? ???????????????? ??????????

Requirement 5 necessitates reporting on the GRI Topic Standards for every material topic identified in the organization's sustainability reporting. These standards offer specific guidance on reporting issues within each identified material topic.

Example: If one of the material topics for the manufacturing company is "Employee Health and Safety," this requirement mandates reporting specific data and disclosures in line with the GRI Topic Standards for Employee Health and Safety. It could include metrics related to workplace accidents, health programs, safety training, and more.

??: ?????????????? ?????????????? ?????? ???????????????? ???? ?????????????????????? ?????? ???????????????????????? ?????? ???????????????????????? ???????????? ???????????? ????????

There might be instances where an organization cannot fulfill certain disclosure requirements due to various reasons such as data unavailability, confidentiality, or impracticality. Requirement 6 mandates providing reasons for any omissions in the report.

Example: If the manufacturing company cannot disclose specific supply chain information due to confidentiality agreements, it must provide a clear explanation as to why this information is omitted.

??: ?????????????? ?? ?????? ?????????????? ??????????

The GRI Content Index is a comprehensive listing that maps the location of disclosures within the report. It acts as a roadmap, enabling stakeholders to easily find the specific information they seek within the report.

Example: The manufacturing company must create a content index that outlines where each GRI disclosure and relevant information is located within its sustainability report. This index makes it easier for stakeholders to navigate through the report efficiently.

??: ?????????????? ?? ?????????????????? ???? ??????

A Statement of Use declares the organization's commitment to using the GRI Standards in their reporting. It affirms the comprehensive application of these standards throughout the reporting process.

Example: The manufacturing company states within its sustainability report, affirming that they have followed and adhered to the GRI Standards in its reporting, confirming its commitment to transparency and accountability.

??: ???????????? ??????

This final requirement involves informing GRI about the organization's adherence to the GRI Standards and the publication of the sustainability report. This step finalizes the reporting process in alignment with GRI guidelines.

Example: Upon completion of the sustainability report, the manufacturing company notifies GRI about the report’s publication and confirms its compliance with the GRI Standards.

In practical reporting, each requirement intertwines with the other, forming a holistic disclosure framework. Integrating these standards fosters credibility and transparency in an organization's sustainability reporting practices.

Internal benefits

? Clear vision and strategy.

? Consistent performance measurement.

? Improved risk management.

? Higher motivation and employee engagement.

External benefits

? Improved goodwill and reduced reputational risks.

? Enhanced product image, brand name, and trust.

? Higher capital attraction.

? Higher stakeholder engagement.

? Ensured regulatory compliance.

More concretely, reporting by the GRI Standards allows your organization to:

? Align the sustainability report with other standards.

? Comply with recognized certifications such as EcoVadis or BCorp;

? Align with future regulations in the EU such as the CSRD.

? Compare your organization's performance over time and against competitors.

????????????????????

GRI Standards' nine requirements in GRI 1 pave the way for a robust and inclusive reporting framework. By adhering to these standards, organizations can produce comprehensive reports, enhancing transparency and accountability. Practical application, as demonstrated in the examples above, underscores the significance of these requirements in painting a complete picture of an organization’s sustainability journey. Comprehensively meeting these standards not only fulfills compliance but also signifies a commitment to sustainable and responsible business practices.