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GRI 2: General Disclosures 2021EFFECTIVE DATE: 1 JANUARY 2023UNIVERSAL STANDARD2GRI 2: General Disclosures 2021 Universal Standard Effective Date This Standard is effective for reports or other materials
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Familiarize yourself with the GRI Standards and the specific requirements for the index sustainability.
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Gather all relevant data and information related to the organization's sustainability performance.
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Identify the relevant indicators and disclosures that need to be addressed in the index sustainability.
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Organizations that want to enhance their sustainability reporting practices and transparency.
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Regulatory bodies and industry associations that require organizations to report on their sustainability initiatives.
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The GRI Standards Index for sustainability refers to a framework developed by the Global Reporting Initiative (GRI) that provides guidelines for organizations to report their sustainability performance and impacts, allowing for standardized disclosures.
Organizations that wish to disclose their sustainability practices and impacts, ranging from large corporations to small and medium enterprises, are required to file the GRI Standards Index if they adhere to GRI reporting standards.
To fill out the GRI Standards Index, organizations need to follow the GRI reporting framework, ensuring that they align their disclosures with the specific standards relevant to their activities, and provide detailed and verifiable information on their sustainability efforts.
The purpose of the GRI Standards Index is to enhance transparency and accountability in sustainability reporting, enabling stakeholders to assess an organization's environmental, social, and governance (ESG) performance.
Organizations must report a variety of information including their governance structure, sustainability policies, environmental impact, social contributions, and economic performance, following the specific GRI standards applicable to their context.
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