How does the ISO
26000 guidance relate to...
GRI’s Reporting Principles
GRI’s Reporting Principles are fundamental
to achieving transparency in sustainability
reporting and therefore should be applied
by all organizations when preparing a
sustainability report. The Principles are
divided into two groups: Principles for
Defining Report Content and Principles for
Defining Report Quality.
Principles for Defining Report Content
GRI’s Principles for Defining Report Content
describe the process to be applied to identify
what content the report should cover by
considering the organization’s activities,
impacts, and the substantive expectations
and interests of its stakeholders. There
are a total of four Principles: Materiality,
Stakeholder Inclusiveness, Sustainability
Context and Completeness.
Materiality
Both ISO
26000 and the GRI Guidelines cover
the most common economic, environmental
and social topics and impacts that ought to be
addressed by organizations. However, while
ISO26000 is intended to give guidance on the
actions and expectations for organizations
to address each of these topics, the GRI
Guidelines provide guidance on what to
report for each of these topics specifically.
By following ISO
26000, “an organization
should review all the core subjects to identify
which issues are relevant. The identification
of relevant issues should be followed by
an assessment of the significance of the
organization’s impacts. The significance of an
impact should be considered with reference
both to the stakeholders concerned and to the
way in which the impact affects sustainable
development”
The GRI Guidelines take a similar approach
and provide extensive the report, including
guidance on how to assess the significance
of impacts and the relevance to stakeholders
of the identified topic. The outcome of these exercise is a list of material Aspects that reflect the organization’s significant
economic, environmental and social impacts,
or substantively influence the assessments
and decisions of stakeholders. In addition,
the GRI Guidelines provide useful tests that
can help a reporter decide whether an issue us material.
How does the ISO26000 guidance relate to...GRI’s Reporting PrinciplesGRI’s Reporting Principles are fundamentalto achieving transparency in sustainabilityreporting and therefore should be appliedby all organizations when preparing asustainability report. The Principles aredivided into two groups: Principles forDefining Report Content and Principles forDefining Report Quality.Principles for Defining Report ContentGRI’s Principles for Defining Report Contentdescribe the process to be applied to identifywhat content the report should cover byconsidering the organization’s activities,impacts, and the substantive expectationsand interests of its stakeholders. Thereare a total of four Principles: Materiality,Stakeholder Inclusiveness, SustainabilityContext and Completeness.MaterialityBoth ISO26000 and the GRI Guidelines coverthe most common economic, environmentaland social topics and impacts that ought to beaddressed by organizations. However, whileISO26000 is intended to give guidance on theactions and expectations for organizationsto address each of these topics, the GRIGuidelines provide guidance on what toreport for each of these topics specifically.By following ISO26000, “an organizationshould review all the core subjects to identifywhich issues are relevant. The identificationof relevant issues should be followed byan assessment of the significance of theorganization’s impacts. The significance of anควรพิจารณาผลกระทบอ้างอิงทั้งสองได้เสียที่เกี่ยวข้อง และเพื่อการวิธีซึ่งผลกระทบมีผลอย่างยั่งยืนการพัฒนาแนวทางที่ GRI ใช้วิธีคล้ายกันและให้ครอบคลุมรายงาน รวมทั้งแนวทางในการประเมินความสำคัญผลกระทบและเกี่ยวข้องกับส่วนได้เสีย หัวข้อที่ระบุ ผลของการออกกำลังกายเหล่านี้เป็นรายการของวัสดุลักษณะที่สะท้อนถึงองค์กรของสำคัญผลกระทบ เศรษฐกิจ สิ่งแวดล้อม และสังคมหรือคาดมีอิทธิพลต่อการประเมินผลและการตัดสินใจมีส่วนได้เสีย นอกจากนี้แนวทางที่ GRI ให้การทดสอบมีประโยชน์ที่สามารถช่วยให้ผู้ตัดสินใจรายงานว่าปัญหาเราวัสดุ
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