定義 / Definition
Principles for defining report content:
Stakeholder inclusiveness: Identify stakeholders and explain responses to their reasonable expectations and interests
Sustainability context: Present the organization’s performance in the wider context of sustainability
Materiality: Cover aspects that reflect the organization’s significant economic, environmental and social impacts, or substantively influence the assessments and decisions of stakeholders
Completeness: Cover material aspects, and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to assess the organization’s performance in the reporting period.
Principles for defining report quality:
Balance: Reflect positive and negative aspects of performance to enable a reasoned assessment of overall performance
Comparability: Select, compile and report information consistently; present information in a manner that enables stakeholders to analyze changes in performance over time, and that could support analysis relative to other organizations
Accuracy: Provide sufficiently accurate and detailed information for stakeholders to assess performance
Timeliness: Report on a regular schedule so that timely information is available for stakeholders to make informed decisions
Clarity: Make information understandable and accessible to stakeholders
Reliability: Gather, record, compile, analyze and disclose information and processes used to prepare the report in a way that allows examination and establishes the quality and materiality of the information.
出處 / Source
GRI – How to use the GRI Standards. (2022). Global Reporting Initiative. https://www.globalreporting.org/how-to-use-the-gri-standards/