GRI 103: Management Approach 2016 sets out reporting requirements about the approach an organization uses to manage a material topic. This Standard can be used by an organization of any size, type, sector or geographic location.


Management approach disclosures enable an organization to explain how it manages the economic, environmental and social impacts related to material topics. This provides narrative information about how the organization identifies, analyzes, and responds to its actual and potential impacts.

Disclosure about an organization’s management approach also provides context for the information reported using topic-specific Standards (series 200, 300 and 400). This can be especially useful for explaining quantitative information to stakeholders.

The reporting requirements in this Standard have a generic form, and can be applied to a wide variety of topics. An organization preparing a report in accordance with the GRI Standards is required to report its management approach for each material topic using this Standard. Topic-specific Standards can also contain additional reporting requirements, reporting recommendations and/or guidance for reporting management approach information about the topic in question.

Effective date: 1 July 2018



GRI 103: Management Approach

General requirements for reporting the management approach
Disclosure 103-1 Explanation of the material topic and its Boundary
Disclosure 103-2 The management approach and its components
Disclosure 103-3 Evaluation of the management approach






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Related Standards

This Standard is to be used together with the most recent versions of the following documents.