GRI Reporting Readiness Checklist

Confirm reporting approach - "In accordance with" GRI Standards (full) or "with reference to" GRI Standards (partial)"In accordance" requires all applicable disclosures; "with reference" allows selective reporting

Define reporting period - Typically aligned with financial year

Set reporting boundary - Which entities, subsidiaries, and operations are included

Review 8 reporting principles - Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability Context, Timeliness, Verifiability

Notify GRI - Organizations reporting "in accordance" must notify GRI and register the report

2-1 to 2-5: Organizational details - Legal name, ownership, HQ location, countries of operation, nature of business, supply chain description, scale of organization (employees, revenue, assets)

2-6 to 2-8: Activities and workers - Sectors, value chain, significant changes, information on employees and workers (permanent, temporary, full-time, part-time, gender breakdown)

2-9 to 2-21: Governance - Governance structure, board composition, chair independence, role of highest governance body in sustainability oversight, delegation of responsibility, conflicts of interest, communication of critical concerns, remuneration policies

2-22 to 2-28: Strategy, policies, practices - Statement from senior decision-maker on sustainability, policy commitments, embedding policy commitments, mechanisms for seeking advice, compliance with laws, membership associations

2-29 to 2-30: Stakeholder engagement - Approach to stakeholder engagement, collective bargaining agreements

3-1: Process to determine material topics - Document the process used to identify and prioritize material topicsMust describe how stakeholders were involved in the process

3-2: List of material topics - Full list of material topics with explanation of changes from previous reporting period

3-3: Management of material topics (for each) - Describe the actual and potential impacts, policies and commitments, actions taken, tracking effectiveness

Conduct materiality assessment - Identify impacts on economy, environment, and people. Prioritize by significance. Engage internal and external stakeholdersGRI 2021 requires impact materiality (not just financial materiality)

Map material topics to GRI Topic Standards - Link each material topic to relevant GRI 200/300/400 series standards

GRI 301: Materials - Materials used by weight/volume, recycled input materials, reclaimed products

GRI 302: Energy - Energy consumption within and outside organization, energy intensity, reduction of energy consumption

GRI 303: Water and Effluents - Water withdrawal by source, water discharge, water consumption, water stress areas

GRI 304: Biodiversity - Operational sites in or near protected areas, significant impacts, habitats protected or restored

GRI 305: Emissions - Scope 1 (direct), Scope 2 (indirect from energy), Scope 3 (other indirect), GHG intensity, reduction initiativesUse GHG Protocol for methodology. Report in tCO2e

GRI 306: Waste - Waste generated, waste diverted from disposal, waste directed to disposal, by type and method

GRI 308: Supplier Environmental Assessment - % new suppliers screened on environmental criteria, negative impacts and actions taken

GRI 401: Employment - New hires and turnover by age, gender, region. Benefits provided to full-time vs part-time employees. Parental leave

GRI 403: Occupational Health & Safety - OHS management system, hazard identification, worker training, work-related injuries and ill health (including fatalities, LTIFR)

GRI 404: Training & Education - Average hours of training per employee by gender and category, skill development programs, performance reviews

GRI 405: Diversity & Equal Opportunity - Diversity of governance bodies and employees (gender, age, minority groups), ratio of basic salary by gender

GRI 406: Non-discrimination - Incidents of discrimination and corrective actions taken

GRI 407-408-409: Labor Practices - Freedom of association, child labor, forced labor - risk assessment and measures taken

GRI 413: Local Communities - Operations with local community engagement, impact assessment, development programs

GRI 414: Supplier Social Assessment - % new suppliers screened on social criteria, negative impacts and actions

GRI 418: Customer Privacy - Substantiated complaints regarding breaches of customer privacy, data leaks

GRI 205: Anti-corruption - Risk assessment, communication and training on anti-corruption, confirmed incidents

GRI 206: Anti-competitive Behavior - Legal actions for anti-competitive behavior, anti-trust, monopoly practices

GRI 207: Tax - Approach to tax, tax governance and risk management, country-by-country reporting (if applicable)

Identify stakeholder groups - Employees, investors, customers, suppliers, communities, regulators, NGOs, industry associations

Document engagement methods - Surveys, interviews, workshops, advisory panels, grievance mechanisms - by stakeholder group

Record key topics raised - What concerns did each stakeholder group raise? How were they addressed?

Link to materiality - Show how stakeholder input influenced the materiality assessment and topic prioritization

Prepare GRI Content Index - Table listing all GRI disclosures reported, with page/section references and omission reasonsRequired for "in accordance" reporting. Must follow GRI's prescribed format

State reasons for omissions - For each required disclosure not reported, state: not applicable / legal prohibition / confidentiality / information unavailable

Internal review - Cross-functional review (sustainability, finance, HR, operations, legal, board)

External assurance (recommended) - Engage third-party assurer for credibility. State scope, level, and provider in reportNot mandatory but strongly recommended. Investors increasingly expect it

Publish and notify GRI - Publish report (standalone or integrated). Register with GRI database if reporting "in accordance"

Make publicly accessible - Publish on corporate website, ensure easy access for all stakeholders

Don't skip materiality assessment - It's the foundation of the entire GRI report. Without it, you're reporting randomly

Don't confuse GRI 2021 with older versions - The 2021 Universal Standards restructured requirements significantly. Ensure you're using the current version

Don't report only positive impacts - GRI requires balanced reporting. Include negative impacts and how you're addressing them

Don't forget Scope 3 - GRI 305 covers all emission scopes. Scope 3 is increasingly expected even if not all categories are material

Don't treat it as a one-time exercise - GRI expects annual reporting with year-over-year comparability. Set up data systems for ongoing collection

Don't ignore the Content Index - It's the navigation map for your report. A poor Content Index makes the entire report hard to verify