GRI Report Services
Methodology© 18 June 2024 GRI. All rights reserved.

Contents
GRI Report Services ..................................................................................................................1
1.

2.

3.

Introduction ..........................................................................................................................4
1.1.

Scope of GRI Report Services ....................................................................................... 4

1.2.

Disclaimer for all GRI Report Services ........................................................................... 4

1.3.

Interoperability with other Standards .............................................................................. 4

1.4.

GRI content index ........................................................................................................... 5

1.5.

Disclosure labels and titles ............................................................................................. 5

1.6.

References to GRI, the GRI Standards and GRI Report Services ................................. 7

1.7.

Languages of the reported information ........................................................................... 7Content Index Services according to the GRI reporting option .........................9
2.1

For reports written in accordance with the GRI Standards ............................................. 9

2.2

For reports written with reference to the GRI Standards ................................................ 9

2.3Classification of the Content Index Services feedback by implementation requirements . 9

Content Index - Essentials ............................................................................................11
Scope of the service ................................................................................................................... 11
What is reviewed? ...................................................................................................................... 11
Step 1: GRI Standards’ requirements - presentation of the Content Index ........................... 11
Step 2 - Disclosure that cannot be omitted and material topics ............................................. 12
Step 3 - Disclosures' accuracy, accessibility and labels ........................................................ 12
Step 4 - Omissions & GRI content index structure ................................................................ 12
Step 5 – Report Service’s requirements / References to GRI as an organization ................. 13

4.

Content Index - Advanced .............................................................................................14
Scope of the service ................................................................................................................... 14
What is reviewed? ...................................................................................................................... 14
Step 1 - GRI Standards’ requirements - presentation of the Content Index .......................... 14
Step 2 - Disclosure that cannot be omitted and material topics ............................................. 15
Step 3 - Disclosures' accuracy, accessibility and labels ........................................................ 15
Step 4 - Omissions & GRI content index structure ................................................................ 16
Step 5 – Report Service’s requirements / References to GRI as an organization ................. 165.

SDG Mapping Add-On ......................................................................................................17
Scope of Service ........................................................................................................................ 17
What is reviewed? ...................................................................................................................... 17
Step 1: Inclusion of the linkage information ........................................................................... 17
Step 2: Are the linkages to the SDGs included in the GRI content index accurate? ............. 17
Step 5: Are the references to GRI and the GRI Standards accurate? Are the required service
elements in place? ................................................................................................................. 17

6. GRI-ESRS Linkage Service ...............................................................................................18
Scope of Service ........................................................................................................................ 18
What is not included? ................................................................................................................. 18

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What is included? ....................................................................................................................... 19
Output A. Feedback .............................................................................................................. 19
Output B. GRI-ESRS linkages detailed overview .................................................................. 20
Output C. ESRS disclosures not linked to GRI Disclosures .................................................. 22
7. Additional resources ..........................................................................................................23
8. Contact ....................................................................................................................................23

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1. Introduction
1.1. Scope of GRI Report Services
GRI Report Services focus on supporting reporters in the alignment of their sustainability reports
with the GRI Standards’ requirements and GRI’s linkage documents. The support is provided byreviewing the reporters’ GRI content indexes for sustainability reports and their consistency with
the GRI Standards’ disclosures and reporting requirements, as well as providing assistance inapplying GRI’s linkage documents with other standards and frameworks. The extent of the review
depends on the service performed – please see sections 3 to 6 of this document.
As per the disclaimer in section 1.2 below, GRI Report Services do not review the content of
individual reports and do not endorse them. As a result, the following areas are outside the scopeof all GRI Report Services:
•
•
•
•
•

Verifying whether the organization has reported in accordance with the GRI Standards
Verifying whether the organization has reported in compliance with any other reporting
standard or framework
Verifying the quality nor the trustworthiness of the reported information
Verifying the process of preparing the disclosures
Verifying the location and the references in the report of additional reporting
frameworks (linkages with the Sustainable Development Goals can be reviewed as partof the SDG Mapping Service, and guidance on the correspondences with ESRS
disclosures is provided as part of the GRI-ESRS Linkage Service).

1.2. Disclaimer for all GRI Report Services
As an independent standard-setting organization, GRI does not verify, certify, check, or pass
judgment on the quality of the disclosures within a report nor the process of preparing thedisclosures. GRI Report Services are not an external assurance, although they arecomplementary to any assurance activity that takes place. GRI does not carry any legal
responsibility for the implementation of the feedback by the organization.
The GSSB (Global Sustainability Standards Board) is an independent entity operating under the
auspices of GRI. Its sole responsibility is to set globally accepted standards for sustainability
reporting and as such the GSSB has no involvement in any way with the delivery of the GRI Report
Services.
GRI reserves the right to review and update the Terms and Conditions and Methodology of its
services at any time. Reporting organizations are asked to review these documents when they
apply for a service.

1.3. Interoperability with other Standards
The GRI Report Services provide support to reporters in the usage of GRI free linkage documents.
These resources were developed to facilitate interoperability between GRI and other Standards
and frameworks. The GRI Report Services is currently providing interoperability support based on
the linkage documents with the United Nations Sustainable Development Goals (UN SDGs,
developed by the United Nations) and the European Sustainability Reporting Standards (ESRS).
These services were prepared solely by GRI Report Services and do not reflect the views of otherorganizations, such as EFRAG or the United Nations. Through the Services, GRI is not asserting
the equivalence between any third party frameworks, or standards, and the GRI Standards. To

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pursue compliance with GRI Standards, or with a third party framework or standard, reporters
should follow and apply the general principles and requirements stated by each standard orframework.
GRI does not accept responsibility for the content of the services or for any consequence to any
individual or organization as a result of using it.

1.4. GRI content index
The GRI content index should be included in or clearly linked to all reports that are submitted for a
GRI Service, whether these are published as pdfs or online. In all reports, the GRI content index
should be clearly and easily accessible, to allow users to quickly find the information they arelooking for.
To help ensure that the organization complies with the requirements for the content index, GRI
advises using the example of the GRI content index as presented in the GRI Standards. In the
Universal Standards 2021, it can be found in Appendix 1 (in accordance) and Appendix 2 (withreference) in GRI 1: Foundation 2021.
The structure and presentation of the GRI content index will be reviewed as part of the services.
The GRI Report Services strongly advise maintaining consistency within the rows and columns of
the GRI content index to ensure that report users understand and can read all disclosures clearly.
Reporting organizations are encouraged to use the GRI content index template, which is a free tooland includes a do-it-yourself guide to help reporters create a GRI content index following theStandards requirements.
Information for a required disclosure might already be included in other materials prepared by thereporting organization, such as its annual report and/or financial statements. In this case, anorganization can choose not to repeat these disclosures in its sustainability report, but instead
provide a link or reference in the GRI content index. This approach is acceptable as long as thereference is specific, publicly available and readily accessible. For example, a reference to theannual report is acceptable when it includes the page number, section name, or other specificindication of where to find the information.
The reported information using the GRI Standards can be published or made accessible in a rangeof formats (e.g., electronic, paper-based) across one or more locations (e.g., a standalone
sustainability report, web pages, an annual report). The GRI content index provides an overview ofthe organization’s reported information, shows where the reported information can be found, andhelps information users access the information. The content index also shows which GRI Standards
and disclosures the organization has used.

1.5. Disclosure labels and titles
1.5.1. Disclosure labels
In the reports submitted for a GRI Service, GRI disclosures should be clearly distinguishedthroughout the report using disclosure labels. Disclosure labels help report readers to easily
navigate and locate the information that is relevant to the disclosures they have a particular interest
in and, as a result, improve the transparency of reporting. The use of disclosure labels is not arequirement of the GRI Standards but it is strongly recommended that disclosure labels are includedin the report, as these are reviewed as part of the GRI service.

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Disclosure labels can be incorporated into reports in different ways - for example, they can be added
directly in the body of the text; referenced in the footnotes, subscript or superscript, or included next
to the chapter or subchapter titles. Another option would be to incorporate disclosure labels in themargins or footers of a page.
The format can be chosen by the reporting organization and must be clear, consistent and include
the number for each disclosure. Examples are shown below.
Example: Labels included in the page header:

Example: Labels included with a section title:

1.5.2. Disclosure titles
The GRI Standards consist of disclosures that organizations can report on. Each disclosure in the
GRI Standards has a title which contains the number and the name of the disclosure reported.
Example of a disclosure title from a Topic Standard (e.g. GRI 302: Energy 2016):

To complete a Content Index Service, it is a requirement that a full disclosure title for eachdisclosure must be included verbatim in the report*. During the Content Index Services, the
GRI Report Services team will check both disclosure titles in the GRI content index, and labels
within the report, for a sample of disclosures chosen between the ones presented in the index.
For full details of the checks carried out, please see the detailed methodology for each of theservices below.
* Variations on the disclosures titles names will be exceptionally possible when there is a conflict with anorganization's own style guide, such as in the case of gendered nouns. If the reporting organization requests
an exception based on a legitimate reason, this reason needs to be stated in an accompanying letter toreportservices@globalreporting.org

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1.6. References to GRI, the GRI Standards and GRI
Report Services
As part of the GRI Content Index Services, the report is reviewed for inappropriate, unclear, orconfusing language related to GRI, the GRI Standards or the scope of the GRI Report Services.
The reporting organization will then be asked to remove such language from the report.
The below, non-exhaustive, list includes examples of inappropriate wording:
•
•
•
•
•
•
•
•
•

The report has been certified according to the GRI Standards
GRI has verified/certified the report/ The report has been rated by GRI
GRI has verified/confirmed the company reported in accordance with the 2021 GRI
Standards
The GRI Service was performed for the Core/Comprehensive option
The report follows the in accordance application level of the Standards
This service guarantees alignment with the GRI Standards
The GRI Index/ The GRI Standards Table
The Reporting Organization reported following the G4 Standards framework
The Reporting Organization has used the Global Reporting Initiative Standards
Guidelines

The below list includes examples of appropriate terms to mention GRI:•••The GRI Standards
GRI Sustainability Reporting Standards
GRI content index

1.7. Languages of the reported information
The GRI Standards are available in 11 different languages. Services are accepted for reports written
in any language, but the way in which the service is conducted depends on whether the language
used for reporting corresponds to an available authorized translation of the GRI Standards. Please
see the overview below:

For reports written in a language the GRI
Standards are translated into (but that do notinclude any special characters) – English,
Portuguese, German, Italian, Spanish,Bahasa Indonesian and French.

GRI will conduct a full review for the Reporting
Organization and/or Third Party to confirm thatthe titles of GRI 1, GRI 2 and GRI 3 used in
the report corresponds to the authorizedtranslation of the Universal Standards 2021.*

For reports written in a language where there
is no translation of the GRI Standards

GRI will ask the Reporting Organization
and/or Third Party to confirm that any terms
related to the Standards are directly translated
from English GRI Standards.

AND
For reports written in a language that the GRI
Standards are translated into, but thelanguage contains special characters Simplified or Traditional Chinese, Japanese,
Arabic.

For reports based on the Universal Standards
2021, the following needs to be confirmed:• The title of the GRI content index• The statement of use• The titles of the GRI Universal
Standards, GRI Sector Standards,
and GRI Topic Standards.

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* Variations on the disclosures titles names will be exceptionally possible when there is a conflict with anorganization's own style guide, such as in the case of gendered nouns. If the reporting organization requests
an exception based on a legitimate reason, this reason needs to be stated in an accompanying letter toreportservices@globalreporting.org

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2. Content
Index
Services
according to the GRI reporting
option2.1 For reports written in accordance with the GRI
Standards
For reporting organizations stating that they reported in accordance with the GRI Standards, the
GRI Report Services require applying for the Content Index Services - Essentials and Advanced.
With these services, GRI Report Services will provide a full review of the GRI content index and will
require reporters to comply with the feedback based on the requirements for reporting inaccordance with the GRI Standards from GRI 1: Foundation 2021, Section 3. Reporting inaccordance with the GRI Standards. To complete the service, it will be required to implement all
the requirements included in the feedback. We encourage reporters to also implement oursuggestions, to improve the quality of their reporting exercise.

2.2 For reports written with reference to the GRI
Standards
For reporting organizations stating that they reported with reference to the GRI Standards, both the
Essentials and the Advanced Services for with reference reporters can be performed. This can berequested while applying to the services, based on the reporting option applied in your report, and/orin agreement with the assigned Report Services analyst once the service has been confirmed.
With this option, the GRI Report Services will still provide the full review for the chosen service but
will require only to comply with the feedback based on the requirements for reporting with reference
to the GRI Standards from GRI 1: Foundation 2021, Section 3. Reporting with reference to the GRI
Standards.
For organizations reporting with reference to the GRI Standards, the services will provide full
feedback as per all the checks for the service chosen (Essentials or Advanced): to complete theservice, it will be required to implement in the GRI content index the requirements for reporting withreference. The checks related to GRI content index requirements for reporting in accordance with
the GRI Standards, will be provided as recommendations. We encourage reporters to apply thisfeedback as guidance to transition to reporting in accordance with the GRI Standards in thefollowing reporting cycles, or to improve the transparency of their current reporting.

2.3 Classification of the Content Index Services
feedback by implementation requirements
The GRI Report Services provides Content Index Services, requiring the implementation of our
feedback, based on the requirements for reporting in accordance with the GRI Standards from GRI
1: Foundation 2021, Section 3. Reporting in accordance with the GRI Standards. It is up to thereporting organization, and under their responsibility, to state whether they chose to report inaccordance with, or with reference to the GRI Standards.

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All our checks - indicated in the next sections of the document, are classified into 3 categories. In
the following sections of this document, the classification of the checks is identified by a text withinbrackets, at the end of the description of each check. The classification is the following:-

Requirements:o

GRI Standards requirements: requirements for preparing a GRI content index,
depending on the reporting option applied as per GRI 1: Foundation 2021, Section 3.
These are identified on the side of the corresponding checks, in brackets, and identified
with:▪ The number of the corresponding requirement to report in accordance (e.g. 7a-x);▪ The text “WR”, at the end of each check’s description, indicating thecorrespondence to a requirement for reporting with reference to the GRI
Standards.

o

GRI Report Services requirements: identified in the next section of this document by
the presence of the text “Service requirement” in brackets. Their implementation iscompulsory to complete any Service, for both reporting options.

oOutdated Standards requirements: identified in the next section of this document by
the presence of the “Outdated Standards” wording in brackets. Their implementation iscompulsory to complete any Service, for both reporting options.

-

Suggestions: identified by the presence of the wording “Suggestion” in brackets. Their
implementation is not required to pass any of the Services, but strongly advised to improve thequality of the GRI content index.

-

Recommendations: applies only to services requested by our users reporting with reference
to the GRI Standards. It indicates all the feedback that will help adjusting the GRI content index
to the requirements for reporting in accordance with the GRI Standards. Their implementation
is not required to pass the service, but strongly advised to improve the quality of the GRI content
index.

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3. Content Index - Essentials
Scope of the service
The Content Index - Essentials Service is available to all GRI reporters that report in accordancewith the GRI Standards or with reference to the GRI Standards, except the organizations for which
one or multiple Sector Standards apply. Organizations eligible to use any GRI Sector Standard
should apply for a Content Index – Advanced Service.
The GRI Report Services review that the GRI content index has been presented in a way consistent
with the requirements for reporting in accordance with the GRI Standards as per GRI 1: Foundation
2021, and that the information in the index is clearly presented and accessible to the stakeholders.
The Content Index – Essentials Service focuses on the presentation of material topics anddisclosures that cannot be omitted, as well as the use of reasons for omission, for a reduced sample
of disclosures.

What is reviewed?
The Content Index - Essentials Service is performed in five stages:

Step 1: GRI Standards’ requirements - presentation of the Content Index
GRI Report Services reviews that the main requirements (requirements 7 and 8 from GRI 1:
Foundation 2021, Section 3) for the GRI content index are met. If the organization reported withreference to the GRI Standards, only the implementation of checks marked with “WR” is required.
This step focuses on assessing that:
•
•
•
•
•
•
•
•
•

The reporter prepared a GRI content index (7-a / WR)
The title of the index is "GRI content index" (7-a-i / WR)
If the GRI content index is not included in the report, this includes an accessible link orreference to the location of the GRI content index (7-b / WR)
For reports written in languages with no authorized translation or special characters: thereporter confirmed the translation of GRI language and titles is correct (Report Services
requirement / WR)
The reporting organization shall confirm whether it has substantial activities in a sector
covered by a GRI Sector Standard (7-a-iv / Service requirement)
The statement of use for reporting in accordance or with reference, as applicable, is
included in the appropriate section of the GRI content index (7-a-ii, 8-a / WR)
The GRI 1: Foundation2021 title is included in the appropriate section (7-a-iii / WR)
The correct and accurate titles of the GRI Standards and other sources used, are includedin the appropriate section (7-a-viii / WR)
The organization does not use outdated Topic Standards, or the 2016 GRI Topic Standards
series (Outdated Standards / WR)

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Step 2 - Disclosure that cannot be omitted and material topics
GRI Report Services reviews that the organization included properly in the content index: GRI 2
and GRI 3 disclosures, the organization’s material topics. If the organization reported with reference
to the GRI Standards, only the implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that:
•
•
•
•

•
•
•

The GRI content index includes all GRI 2 disclosures (2-a)
Reasons for omissions are not applied to GRI 2 disclosures that cannot be omitted (2-a)
Disclosure 3-1 and 3-2 are included (4-a, 4-b)
Material topics are identifiable as such, both under Disclosure 3-2 and in the GRI content
index. If the result of the materiality assessment includes both material and non-material
topics, a threshold has been set and the difference in between them can be identified (4-a,Report Services requirement)
The organization's material topics are included in the index, and corresponds to the list
presented in the location/page listed for Disclosure 3-2 (7-a-v)
The disclosures are organized per material topic (Report Services requirement)
Disclosure 3-3 is used for each material topic in the index (4-c)

Step 3 - Disclosures' accuracy, accessibility and labels
GRI Report Services review that the organization included accurately the titles of the GRI
disclosures and Standards*, that the disclosures’ locations are clearly presented and accessible,
and suggests, on a sample basis, the correct application of omissions on the disclosures’requirements. If the organization reported with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that:
•
•
•
•

•

The correct titles of the GRI Topic Standards' disclosures used are included and alignedwith the corresponding Standard – performed on sample of disclosures (7-a-vii / WR)
The titles/names of external sources are included next to non-GRI disclosures (7-a-viii /WR)For each disclosure, the GRI content index includes a reference to an accessible location(page number or link) (7-a-xi / WR)
The reporting organization do not use disclosure labels related to applicable outdated GRI
Standards or frameworks other than the GRI Standards 2021. An exception applies to G4
sector specific disclosures not covered by GRI Standards 2021 (Outdated Standards / WR)
Disclosure labels are correctly used and placed in the report - performed on sample ofdisclosures (Suggestion)* Variations on the disclosures titles names will be exceptionally possible when there is a conflict with anorganization's own style guide, such as in the case of gendered nouns. If the reporting organization requests
an exception based on a legitimate reason, this reason needs to be stated in an accompanying letter toreportservices@globalreporting.org

Step 4 - Omissions & GRI content index structure
GRI Report Services review that the use of the reasons for omission is consistent with theStandards. If the organization reported with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.

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This step focuses on assessing the GRI content index, reviewing that:••••

For each disclosure which the organization cannot properly comply, one of the four reasonsfor omission and the required explanation are provided (6-a-ii, 7-a-xii)
Direct answers are correctly used, and do not imply an omission (Report Services
requirement)
A separate omission column is used (Suggestion)
General feedback on the structure of the index is provided by the analyst (Suggestion)

Step 5 – Report Service’s requirements / References to GRI as an organization
GRI Report Services review the consistency in the use of the language and references related to
GRI as an organization. If the organization reported with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that the organization:
•
•
•
•
•
•
•

Includes a placeholder for the GRI Report Services mark (Report Services requirement/WR)
Uses the correct GRI Report Services statement (Report Services requirement / WR)
If applicable, include in the report an assurance certificate (Suggestion)
No misleading claims related to GRI and its departments are used (Report Services
requirement / WR)
In the report, no misleading language related to the application of outdated standards isused (Report Services requirement / WR)
In the report, no misleading use of the GRI logo applies (Report Services requirement /WR)
General suggestions from the analyst are provided (Suggestion)

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4. Content Index - Advanced
Scope of the service
The Content Index - Advanced Service is available to organizations for which one or multiple Sector
Standards apply, as well as to all other reporters wanting to perform a broader review of theirreporting exercise. The Content Index - Advanced Service is available to all GRI reporters, reportingin accordance with the GRI Standards, or with reference to the GRI Standards.
The GRI Report Services review that the GRI content index has been presented in a way consistent
with the requirements for reporting in accordance with the GRI Standards as per GRI 1: Foundation
2021, and that the information in the index is clearly presented and accessible to the stakeholders.
The Content Index – Advanced service focuses on the presence of material topics and disclosuresthat cannot be omitted, as well as the use of omissions, for a broad sample of disclosures. It also
reviews, where applicable, the alignment with the main Sector Standards’ requirements, andprovides suggestions on the use of omission at the disclosure’s requirement level.

What is reviewed?
The Content Index - Advanced Service is performed in five stages:

Step 1 - GRI Standards’ requirements - presentation of the Content Index
GRI Report Services reviews that the main requirements (requirements 7 and 8 from GRI 1:
Foundation 2021, Section 3) for the GRI content index are met. If the organization reported withreference to the GRI Standards, only the implementation of checks marked with “WR” is required.
This step focuses on assessing that:
•
•
•
•
•
•
•
•
•
•

The reporter prepared a GRI content index (7-a / WR)
The title of the index is "GRI content index" (7-a-i / WR)
If the GRI content index is not included in the report, this includes an accessible link orreference to the location of the GRI content index (7-b / WR)
For reports written in languages with no authorized translation or special characters: thereporter confirmed the translation of GRI language and titles is correct (Report Services
requirement / WR)
The reporting organization shall confirm whether it has substantial activities in a sector
covered by a GRI Sector Standard (7-a-iv / Service requirement)
The title of the GRI Sector Standard, if applicable, is included in the appropriate section (7a-iv / WR)
The statement of use for reporting in accordance or with reference, as applicable, is
included in the appropriate section of the GRI content index (7-a-ii, 8-a / WR)
The GRI 1: Foundation 2021 title is included in the appropriate section (7-a-iii / WR)
The correct and accurate titles of the GRI Standards and other sources used, are includedin the appropriate section (7-a-viii / WR)
The organization do not use outdated Topic Standards, or the 2016 GRI Topic Standards
series (Outdated Standards / WR)

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Step 2 - Disclosure that cannot be omitted and material topics
GRI Report Services reviews that the organization included properly in the content index: GRI 2
and GRI 3 disclosures, the organization’s material topics and, where applicable, all Sector
Standards’ likely material topics. For organizations reporting with reference to the GRI Standards,
only the implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that:
•
•
•
•

•
•
•

The GRI content index includes all GRI 2 disclosures (2-a)
Reasons for omissions are not applied to GRI 2 disclosures that cannot be omitted (2-a)
Disclosure 3-1 and 3-2 are included (4-a, 4-b)
Material topics are identifiable as such, both under Disclosure 3-2 and in the GRI content
index. If the result of the materiality assessment includes both material and non-material
topics, a threshold has been set and the difference in between them can be identified (4-a,Report Services requirement)
The organization's material topics are included in the index, and corresponds to the list
presented in the location/page listed for Disclosure 3-2 (7-a-v)
The disclosures are organized per material topic (Report Services requirement)
Disclosure 3-3 is used for each material topic in the index (4-c)

For Sector Standards users, it also reviews that, in the GRI content index:••

All Sector Standards likely material topics are included in the index (3-b-i)
The Sector Standards likely material topics identified as non-material are presented in a
separate list in the content index, and include an explanation (3-b-ii, 5-b-ii, 7-a-vi)

Step 3 - Disclosures' accuracy, accessibility and labels
GRI Report Services review that the organization included accurately the titles of the GRI
disclosures and Standards*, that the disclosures’ locations are clearly presented and accessible,
and suggests, on a sample basis, the correct application of omissions on the disclosures’requirements. If the organization is reporting with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that:
•

•
•
•

•
•

The correct titles of the GRI Topic Standards' disclosures used are included and alignedwith the corresponding Standard – performed on an extended sample of disclosures (7-avii / WR)
The titles/names of external sources are included next to non-GRI disclosures (7-a-viii /WR)For each disclosure, the GRI content index includes a reference to an accessible location(page number or link) (7-a-xi / WR)
The reporting organization do not use disclosure labels related to applicable outdated GRI
Standards or frameworks other than the GRI Standards 2021. An exception applies to G4
sector specific disclosures not covered by GRI Standards 2021 (Outdated Standards / WR)
Disclosure labels are correctly used and placed in the report - performed on an extended
sample of disclosures (Suggestion)
If requirements from any GRI disclosures are omitted, a reason for omission and its
explanation are applied in the content index (Suggestion, sample-check)

For Sector Standards users, it also reviews that:

Page 15 of 23••For each likely material topic covered in the applicable GRI Sector Standard(s), disclosuresfrom the GRI Topic Standards are listed in the index (5-b-i)
For each likely material topic covered in the applicable GRI Sector Standard(s), disclosuresfrom the GRI Topic Standards includes the Sector Standard(s) reference numbers - withthe correct alignment between both Topic Disclosures numbers and Sector Standards
Disclosures reference numbers (7-a-x)* Variations on the disclosures titles names will be exceptionally possible when there is a conflict with anorganization's own style guide, such as in the case of gendered nouns. If the reporting organization requests
an exception based on a legitimate reason, this reason needs to be stated in an accompanying letter toreportservices@globalreporting.org

Step 4 - Omissions & GRI content index structure
GRI Report Services review that the use of the reasons for omission is consistent with theStandards. If the organization is reporting with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that:••••

For each disclosure which the organization cannot properly comply, one of the four reasonsfor omission and the required explanation are provided (6-a-ii, 7-a-xii)
Direct answers are correctly used, and do not imply an omission (Report Services
requirement)
A separate omission column is used (Suggestion)
General feedback on the structure of the index is provided by the analyst (Suggestion)

Step 5 – Report Service’s requirements / References to GRI as an organization
GRI Report Services review the consistency in the use of the language and references related to
GRI as an organization. If the organization reported with reference to the GRI Standards, only the
implementation of checks marked with “WR” is required.
This step focuses on assessing the GRI content index, reviewing that the organization:
•
•
•
•
•
•
•

Includes a placeholder for the GRI Report Services mark (Report Services requirement/WR)
Uses the correct GRI Report Services statement (Report Services requirement / WR)
If applicable, include in the report an assurance certificate (Suggestion)
No misleading claims related to GRI and its departments are used (Report Services
requirement / WR)
In the report, no misleading language related to the application of outdated standards isused (Report Services requirement / WR)
In the report, no misleading use of the GRI logo applies (Report Services requirement /WR)
General suggestions from the analyst are provided (Suggestion)

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5. SDG Mapping Add-On
Scope of Service
The SDG Mapping Add-On can only be chosen in combination with Content Index - Essentials
Service or the Content Index - Advanced Service. The Add-On focuses additionally on those GRI
disclosures where reporting organizations have indicated their reference to the Sustainable
Development Goals (SDGs). After going through the Service, GRI will confirm that the SDGs, basedon the "Goals and Targets Database” available on GRI website, and the GRI disclosures arecorrectly mapped and that these disclosures are easily traceable in the report.

What is reviewed?
Linkages between the SDGs and GRI disclosures must align with the mapping set out in the "Goals
and Targets Database” available on GRI website.
The title of each SDG and business theme can also be mentioned, but no interpretation orabbreviation of the text in the titles of the SDGs is allowed. Relevant targets may also be mentioned.
In case targets are included in the GRI content index, these will also be reviewed as part of theService.
In some cases, GRI disclosures can be linked to multiple SDGs. For instance: Disclosure 203-2
can be linked to goal #1 ’End poverty in all its forms everywhere’ and goal #8 ‘Promote sustained,
inclusive and sustainable economic growth, full and productive employment and decent work forall’. It is not required however to link Disclosure 203-2 to both goals. The reporting organization willneed to assess which goals are more relevant for them.
It is also not required to link disclosures from GRI 3: Material Topics 2021 with SDG goals. The
Reporting Organization will need to assess which goals are relevant to their management onmaterial topics and include these links to the GRI content index in their report.
For the SDG Mapping Add-On supplementary checks are performed:

Step 1: Inclusion of the linkage information•

Is additional information, noting the linkage of the SDGs to the GRI disclosures, includedin the GRI content index?

Step 2: Are the linkages to the SDGs included in the GRI content index accurate?
Are the linkages to the SDGs included in the GRI content index accurate?
• Is the presentation of SDG linkages specific, indicating the number of each goal?
• Are linkages to SDGs consistent with the "Goals and Targets Database”?

Step 5: Are the references to GRI and the GRI Standards accurate? Are therequired service elements in place?
In the last step of the SDG Mapping Add-on the location of the organizational mark andstatement, are reviewed.

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6. GRI-ESRS Linkage Service
Scope of Service
The GRI-ESRS Linkage Service focuses on supporting the ESRS gap analysis exercise performedby GRI reporters.
This service can be chosen either:• In combination with a Content Index Service. The review will be performed on an Excelversion of the final GRI content index that was reviewed during the Content Index Service,
to be provided by the reporter.
• As a Standalone service. The review will be performed on an Excel version of the GRI
content index, to be provided by the reporter.
When performing the Service, GRI Report Services will:• Suggest linkages to the ESRS for all GRI disclosures’ included in the reportingorganizations’ GRI content index provided to the Report Services based on the latest[draft]ESRS-GRI data point mapping document available on the GRI website.
• Provide feedback and practical guidance on how to adapt and use some of the information
already reported within GRI Standards to respond to ESRS disclosures.
• Provide suggestions (when GRI disclosures are grouped under material topics) for the
potential restructuring of the information following the ESRS mandatory structure that
requires the sustainability statements to be organized in four parts (see ESRS 1, para 115,
116, 117).
The Service will provide 3 outputs:
A. Feedback
B. GRI-ESRS linkages overview
C. ESRS disclosures not linked to GRI Disclosures
Please find below more details on the process to produce the content of these outputs.

What is not included?
The GRI-ESRS Linkage Service aims at guiding reporters to apply the [draft]ESRS-GRI data point
mapping document to their existing GRI reporting exercise, and support your ESRS GAP analysis
work, promoting the combined usage of the ESRS and GRI Standards and helping reporters savetime and effort. This service:•

Is not an exhaustive review of the datapoints’ level alignment of existing data in the report.
o The [draft] ESRS-GRI mapping document does not assert equivalence in between
disclosures nor in between Standards.
o The Notes included in this service are not exhaustive and may miss relevant
information on the complete comparison of the data points.
o The classification of linkages in different categories is aimed at suggestingprioritization of the review work but does not substitute the review of the existingdata vs. the ESRS requirements.

•

Is dependent on the quality of your GRI reporting work and its reflections in the content
index:o Omissions of information, whether they are reflected or not in the content index,
needs to be taken into consideration by the reporter to assess the real availabilityof data.

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•

Needs to be followed by a more thorough GAP analysis of the ESRS reporting
requirements:o The service does not offer a complete overview of the ESRS linkages that are
missing in the content index. If a linked GRI Disclosure is not included in theContent Index, it may also need to be taken into consideration, as it may need tobe reported to comply with the ESRS.

What is included?
To perform the service, the reporter/ service user will provide their GRI content index in Excel format.
To get the most from our review all GRI disclosures and omissions corresponding to the existingdata of an organization, as well as the material topics, must be included in the GRI content index.
We recommend and encourage the combination of a GRI-ESRS Linkage Service with a Content
Index Service, to make sure the information is presented according to the GRI reporting
requirements, and for our analysts to process the most complete and accurate information on theexisting GRI Disclosures and material topics.
The GRI-ESRS Linkage Service is based on the latest "[draft]ESRS-GRI data point mapping” and“GRI-ESRS Interoperability index” documents available on the GRI website.
For the GRI-ESRS Linkage Service, the following outputs are provided:

Output A. Feedback
The first output of the service is a tailored feedback document including the main findings andguidance to support the reporters GAP analysis between GRI and ESRS Standards, based on their
existing GRI reporting exercise. This document will provide a high-level view of the main findings
from the analysis of the content index.
It is composed of 4 sections, answering different questions:
1. Which of your GRI disclosures links to the ESRS requirements and how?
This section will guide the user through the analyzed GRI content index, delivered as Output B.
GRI-ESRS linkages overview.
2. How should you align your GRI content index? Should you review your ESRS sustainability
statement’s structure?
This section of the feedback document includes:a. A review of how GRI Disclosures grouped under each material topic links to themain ESRS Topical Areas. The review also highlights material topics that combine
disclosures across/from several ESRS and compares this structuring to the ESRSrequired structure of the report (E-S-G)
Please note: this step is fully applicable only to GRI content indexes which include material topics.
This step aims at providing guidance on the structuring of the sustainability statement, based on
the information included in the GRI content index. The GRI Report Services do not review the bodyof the report when developing these recommendations.
The ESRS includes a mandatory structure for the sustainability statement. This structure requires
the reporter to organize its sustainability statement and the reported information in four parts, in thefollowing order: general information, environmental information […], social information andgovernance information (ESRS 1, para 115, 116, 117).

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A GRI content index prepared in accordance with the GRI Standards should include all the GRI
Disclosures used to report on each material topic. In this step, the GRI Report Services will help
reporters bringing to attention material topics that include GRI disclosures linked to different areasof ESRS 2, E, S, G. This information may require an alternative structure in the report, to meet the
ESRS requirements on sustainability statement structure.
Our review includes:•••

Analysis of which GRI disclosures are grouped under each material topic
Identification of each ESRS Standard linked to the GRI disclosures used under eachmaterial topic (as per the GRI-ESRS Interoperability Index).
If under a material topic:o there are multiple GRI disclosures corresponding to the same ESRS Topical Area
(E, S or G), we provide suggestions on how to include this information in the same
section of the report.
o there are multiple GRI disclosures corresponding to different ESRS Topical Areas(E and/or S and/or G) we provide suggestions to review the position of thisinformation in the report. These disclosures may need to be reorganized in thereport to meet the ESRS requirements on the sustainability statement’s structure.

b. Additionally, our analysts may include in this section any high-level finding on major
misalignments in your content index that do not comply with GRI Standards’
requirements. Recommendations to perform a complete GRI Standards’ alignment
review through a GRI Content Index Service may apply.

3. What are the GRI disclosures you reported upon, that are not linked to any ESRS
disclosures? How can you use them?
This section helps with identifying and using those GRI disclosures presented in the GRI content
index that are not linked with the ESRS. These can be considered entity-specific disclosures andmay help an organization reach the granularity of reporting required by the ESRS for its material
topics. Keeping these existing disclosures can allow you to leverage the GRI Standards to comply
with ESRS requirements, or to report above the ESRS requirements.

4. What are the ESRS disclosures that are not linked to any GRI disclosure?
This section provides specific guidance for the use of Output C. ESRS disclosures not linked to GRI
Disclosures. This output includes a summary of all the ESRS disclosures that are not linked to GRI.
These disclosures may need to be taken into account to complete your datapoints’ GAP analysis.

Output B. GRI-ESRS linkages detailed overview
This document is the detailed result of our review. Here, the analyst reviews each disclosure
presented in the reporters’ GRI content index, includes the ESRS disclosures linked to each GRI
disclosure as per the [draft]ESRS-GRI data point mapping document, and includes relevant
guidance notes.
The review is performed through adding three additional columns to the GRI Content Index. The
aim of this classification, based on the GRI Report Services’ technical opinion, is to orientate thereporters in prioritizing the alignment work on their data sources.

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•Column [1] 'Linked ESRS requirements' - this column includes the ESRS disclosureslinked to each GRI Disclosure included in your content index.

•

Column [2] 'Linked ESRS requirements for which GRI can support reporting' - This
column includes ESRS requirements linked to each GRI disclosure, that can support yourESRS reporting. This classification is based on the technical opinion of the GRI Report
Services: we suggest prioritizing the review of these data points as they may require
additional re-working of the data to meet the ERSR requirements.

•

Column [3] 'Notes and feedback' - This column includes guidance to adjust the existing
GRI disclosures' data points to the ESRS requirements. It can include three types ofcomments:
o Notes on the linkages: a comment describing the differences that arise at thedisclosure level, as per the [draft]GRI-ESRS datapoint mapping document. The
notes are not exhaustive: when the column 'Notes and feedback' is blank, nodifferences are highlighted, but a deep review of the data points collected by thereporter vs. the ESRS requirements should be performed anyway while finalizing
a deeper ESRS gap analysis.
o Notes on the linkages to GRI 3-3: based on the presented GRI Disclosure’s
grouping under each material topic, as presented in the GRI content index.
o Entity-specific disclosures. This indicates the GRI disclosures presented in theContent Index, that have no direct correspondence with ESRS disclosures and thatcan be used as entity-specific disclosures within ESRS to fulfill the requirements
for reporting on material impacts.

IMPORTANT DISCLAIMER: This document is designed as a support tool and should be:
Used in combination with the latest [draft]ESRS-GRI data point mapping document
Used in combination with both relevant Standards (ESRS, and GRI)
The main differences between the information provided in output B. GRI-ESRS Linkages
overview and the original [draft]ESRS-GRI data point mapping document are the following:
Document B. GRI-ESRS Linkages overview includes:• In column [1], all the linkages to GRI Disclosures included in your content index, that in
the [draft]ESRS-GRI data mapping document have all columns from the GRI side filled in(Columns K, L, M and N) and Column O is either empty, or includes any note.
• In column [2], all linkages to the GRI Disclosures included in your Content Index, from the[draft]ESRS-GRI data point mapping document, where the original note included thewording 'can support'.
• All wording 'This topic is not covered by the list of sustainability matters in ESRS 1 AR
§16’ were transformed into the note 'entity specific requirement'.
Document B. GRI-ESRS Linkages overview does not include:• References to EU legislations and ESRS 1 are not included• ESRS linkages to GRI guidance or recommendations• Any GRI Disclosure and ESRS linkages that, even if linked as per [draft]ESRS-GRI data
point mapping document, are not included in your GRI content index.
• The information in the Notes is not exhaustive: please use it as a guidance to perform
your own GAP analysis

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Output C. ESRS disclosures not linked to GRI Disclosures
This document includes all ESRS disclosures that do not correspond to GRI requirements from the
GRI Universal Standards and Topic Standards. It is possible that a GRI reporter will not have thisinformation available in the existing report. We suggest reporters take into consideration these
additional disclosures to support their own ESRS GAP analysis exercise.
Please note that this document includes a consolidated extract of the [draft]ESRS-GRI data point
mapping tool prepared by GRI Report Services. For ease of use, the information originallypresented by each ESRS, is here consolidated by ESRS Topical or Cross-Cutting Area
(ESRS2+MDR, E, S, G). It is presented in different sheets:•••'Index' sheet - includes an index with legends'No GRI linkages full ESRS list' sheet - includes the full list of ESRS disclosures not linked
to any GRI Standards' disclosures.
'ESRS 2 + MDR', 'ESRS E', 'ESRS S', 'ESRS G' sheets - include the ESRS data points thathave no linkages with GRI disclosures, divided per each ESRS Area.

IMPORTANT DISCLAIMER: This document is designed as a support tool and should be:
Used in combination with the latest [draft]ESRS-GRI data point mapping document
Used in combination with both relevant Standards (ESRS, and GRI)

Output C. ESRS disclosures not linked to GRI Disclosures includes:••

All the rows for those disclosures in the [draft]ESRS-GRI data point mapping document
where all columns related to GRI are empty (Columns K, L, M, N) and Column O is either
empty, or includes any note. These are identified as ESRS disclosures with no linkage to
the GRI Standards.
Where applicable, information on the "Instructions" and table headings - presented inseparate sheets (one per ESRS Topic, e.g. S1, S2...) in the [draft] ESRS-GRI data point
mapping - has been consolidated. The ESRS content is presented as per the source[draft]ESRS-GRI data point mapping document, except the headings and instructions
presented in dark blue: where applicable, information on the characteristics and phase-inof specific requirements for specific companies, is here presented in a consolidated
manner for each ESRS topical area (E, S and G). Please refer to the original [draft]ESRSGRI data point mapping file for a more granular classification.

Output C. ESRS disclosures not linked to GRI Disclosures does not include:•••

Columns K, L, M and N from the [draft]ESRS-GRI data point mapping document: these
are columns that refer to GRI information, and are empty.
References to EU legislations and ESRS 1
ESRS linkages to GRI guidance and recommendations

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7. Additional resources
Please also review our Terms and Conditions and Pricing Policy before applying for a service.

8. Contact
Any questions or comments should be sent to GRI Report Services team atreportservices@globalreporting.org.

Stay in touch
Barbara Strozzilaan 101
1083 HN Amsterdam
The Netherlands

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