GRI has recently developed a new GRI Content Index template, available for use in ESG reports. GRI believes that every report following the G3 guidelines should include this Index. The Index, which gives an overview of all the disclosures in a GRI report, is the specification of an Application Level. The Index functions as a communication tool for reporters to support their Application Level declaration in explaining what has been reported and why, and also what hasn’t been reported and why. This Index also functions as a navigation tool for report readers, directing them to the GRI data of interest.
GRI recommends the use of this template as it promotes a consistent approach for communicating about ESG reporting. Click here to download the template in Excel format. There is a general G3 Index as well as customized Indices for each of the finalized Sector Supplements (Financial Services, Electric Utilities, NGO, Food Processing and Mining & Metal), which you can find in the different worksheets.
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