GENERAL STANDARD DISCLOSURES
The General Standard Disclosures are applicable to all organizations preparing sustainability reports.
Depending on the organization’s choice of ‘in accordance’ option (pp. 11-14), the organization has to identify
the required General Standard Disclosures to be reported.
The General Standard Disclosures are divided into seven parts: Strategy and Analysis, Organizational Profile,
Identified Material Aspects and Boundaries, Stakeholder Engagement, Report Profile, Governance, and Ethics
and Integrity.