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- GRI 101: Foundation (https://www.globalreporting.org/standards/media/1036/gri-101-foundation-2016.pdf)
- principles for defining report quality
- accuracy
- comparability
- reliability
- Presenting information
- 2.6 If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure:
- 2.6.1 the reference includes the specific location of the required disclosure;
- 2.6.2 the referenced information is publicly available and readily accessible.
- 2.6 If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure:
- Claims that a report has been prepared in accordance with the GRI Standards
- → Opportunity: GRI digital signs the reports that are in accordance with the GRI Standards
- principles for defining report quality
Implementation
TBD
Ressources
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