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.
Information related to Standard Disclosures required by the ‘in accordance’ options may already be included in other reports prepared by the organization, such as its annual report to shareholders or other regulatory or voluntary reports. In these circumstances, the organization may elect to not repeat those disclosures in its sustainability report and instead add a reference to where the relevant information can be found. This presentation is acceptable as long as the reference is specific (for example, a general reference to the annual report to shareholders would not be acceptable, unless it includes the name of the section, table, etc.) and the information is publicly available and readily accessible. This is likely the case when the sustainability report is presented in electronic or web based format and links are provided to other electronic or web based reports.MEDIUM OF REPORTINGElectronic or web-based reporting and paper reports are appropriate media for reporting. Organizations may choose to use a combination of web and paper-based reports or use only one medium. For example, an organization may choose to provide a detailed report on their website and provide an executive summary including their strategy and analysis and performance information in paper form. The choice will likely depend on the organization’s decisions on its reporting period, its plans for updating content, the likely users of the report, and other practical factors, such as its distribution strategy.At least one medium (web or paper) should provide users with access to the complete set of information for the reporting period.
If an organization reports Standard Disclosures from the Guidelines but has not fulfilled all the requirements of either ‘in accordance’ option, the report should contain the following statement:“This report contains Standard Disclosures from the GRI Sustainability Reporting Guidelines”. A list of the Standard Disclosures and their location in the organization’s report should be provided together with this statement.