This module a selection of 10 disclosures, strategically selected to address an organization’s approach towards stakeholder engagement and materiality assessment, thus aiming to improve the overall quality of the report. As the content relevant to stakeholder engagement and materiality assessment is reviewed, this service will also provide feedback on the use of the Stakeholder Inclusiveness and Materiality principles.
The service will not review the quality or correctness of the actual report data. Moreover, the scope of the service does not review what an external assurance provider might have reviewed for a set of disclosures.
The Disclosure Review Service can be performed on draft or published reports.
As part of this service, the following 10 disclosures will be reviewed in terms of their alignment with the information requests as set out by the reporting requirements of the GRI Standards:
• GRI 102-15: Key impacts, risks, and opportunities
• GRI 102-40: List of stakeholder groups
• GRI 102-41: Collective bargaining agreements
• GRI 102-42: Identifying and selecting stakeholders
• GRI 102-43: Approach to stakeholder engagement
• GRI 102-44: Key topics and concerns raised
• GRI 102-46: Defining report content and topic Boundaries
• GRI 102-47: List of material topics
• GRI 102-54: Claims of reporting in accordance with the GRI Standards
• GRI 102-55: GRI content index
As the content relevant to stakeholder engagement and materiality assessment is reviewed, this service will also provide feedback on the use of the Stakeholder Inclusiveness and Materiality principles.