Global Reporting Initiative - Report Content and Quality 3 / 8

Reports

GRI Principles on Report Content

Principles for Defining Report Content are:

  1. Stakeholder inclusiveness

  2. Sustainaibiity context

  3. Materiality

  4. Completeness

GRI Principles on Report Quality

Principles for Defining Report Quality are:

  1. Balance - the report should reflect positive and negative aspects of the organisation’s performance to enable a reasoned assessment of overall performance.

  2. Comparability - the organisation should select, compile and report information consistently.

  3. Accuracy - the reported information should be sufficiently accurate and detailed for the stakeholders to assess the organisation’s performance.

  4. Timeliness - the organisation should report on a regular schedule so that information is available in time for stakeholders to make informed decisions.

  5. Clarity - the organisation should make information available in a manner that is understandable and accessible to stockholders using the report.

  6. Reliability - the organisation should gather, record, compile, analyse and disclose information and processes used in the preparation of a report in a way that they can be subject to examination.

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