• Report the 'in accordance' option the organization has chosen.

  • ​Report the GRI Content Index for the chosen option (see tables below).

  • ​Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be 'in accordance' with the Guidelines.

GRI Content Index for 'In accordance' – Core

GRI Content Index for 'In accordance' – Comprehensive

Reporting Required Standard Disclosures by Using References

Note on Reports that are not Prepared 'In Accordance' with the Guidelines