Highlights
Overview
This Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society.
An organization then selects from the set of specific GRI Standards for reporting on its material topics. These Standards are organized into three series: 200 (Economic topics), 300 (Environmental topics) and 400 (Social topics). Each topic Standard includes disclosures specific to that topic, and is designed to be used together with this Standard (GRI 103: Management Approach), to report the management approach for the topic.
Background context
Management approach disclosures enable an organization to explain how it manages the economic, environmental and social impacts related to material topics. This provides narrative information about how the organization identifies, analyzes, and responds to its actual and potential impacts.
Disclosure about an organization’s management approach also provides context for the information reported using topic-specific Standards (series 200, 300 and 400). This can be especially useful for explaining quantitative information to stakeholders.
Questions
1. When reporting on goals and targets as specified in Disclosure 103-2-c-iii, the reporting organization should provide the following information:
2. When reporting on responsibilities as specified in Disclosure 103-2-c-iv, the reporting organization should explain:
3. When reporting on resources as specified in Disclosure 103-2-c-v, the reporting organization should explain the resources allocated for managing the topic, such as financial, human or technological, as well as the rationale for the allocation.
4. When reporting on grievance mechanisms as specified in Disclosure 103-2-c-vi, the reporting organization should explain for each grievance mechanism reported:
5. When reporting on specific actions as specified in Disclosure 103-2-c-vii, the reporting organization should explain
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