Elements and Performance Criteria
- Determine GRI report content, quality and boundary
- Identify appropriate report scope
- Identify appropriate report boundaries
- Identify appropriate application level
- Identify any appropriate supplements to the report
- Determine the implications for scope, boundaries, application level and supplements of the report
- Confirm the adoption of GRI factors with relevant stakeholders
- Draft GRI standard disclosures
- Draft any GRI supplements
- Validate report meets application level requirements