GRI
102: General Disclosures
The Global Reporting
Initiative (GRI) is an international organization that has developed a
comprehensive sustainability reporting framework that helps organizations
report their economic, environmental, and social performance. GRI Standard 102:
General Disclosures is part of this framework and provides guidance on the
general principles that underpin sustainability reporting.
GRI 102 requires organizations
to disclose information on the following topics:
Organizational profile: This includes information about the organization's
size, structure, ownership, and location.
The Global Reporting
Initiative (GRI) is a widely recognized framework for sustainability reporting.
GRI 102 provides guidance on General Disclosures, including Organizational
Profile. The Organizational Profile is a key component of a sustainability
report, as it provides information about the organization's background,
governance structure, and management approach.
The following are the key
components of the Organizational Profile:
Name of the organization: This should be the legal name of the
organization.
Primary brands, products,
and/or services: This should describe the main products or services that the
organization offers.
Operational structure:
This should describe the organization's structure, including any subsidiaries,
joint ventures, or other entities that the organization owns or controls.
Location of the organization's headquarters:
This should include the city and country where the organization is
headquartered.
Number of employees: This should provide the
total number of employees working for the organization, broken down by region
or country if possible.
Nature of ownership and legal form: This should describe the organization's
legal structure and ownership, including any publicly traded shares or
ownership by a government entity.
Markets served: This
should describe the geographic regions where the organization operates and the
markets that it serves.
Scale of the organization: This should provide information about the size of the
organization, including its annual revenue and any relevant financial
information.
Awards and recognition: This should highlight any
awards or recognition that the organization has received for its sustainability
or other initiatives.
Significant changes during the
reporting period: This should provide an overview of any significant changes
that have occurred during the reporting period, such as mergers, acquisitions,
or divestitures.
Overall, the Organizational
Profile should provide a clear and concise overview of the organization and its
operations. It should be written in a way that is easy to understand and should
provide a foundation for the rest of the sustainability report.
Strategy and analysis: This includes information about the organization's
sustainability strategy, how sustainability issues affect its business, and the
risks and opportunities associated with these issues.
Ethics and integrity: This includes information about the organization's
values, code of conduct, and how it manages ethical issues.
Governance:
This includes information about the organization's governance structure,
including the roles and responsibilities of its board of directors and other
governance bodies.
Stakeholder engagement: This includes information about how the organization
engages with its stakeholders, including customers, employees, suppliers,
communities, and others.
Reporting practice: This includes information about the organization's
reporting processes and the quality of its sustainability reporting.
By disclosing information on
these topics, organizations can provide a comprehensive and transparent picture
of their sustainability performance and demonstrate their commitment to
responsible business practices.
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