定義 / Definition

界定報告內容的原則：
含括利害關係人：識別利害關係人並解釋對其合理期望和利益的回應
永續脈絡：在更廣泛的永續性脈絡下展示組織的績效
重要性：涵蓋多個面向，包括反映組織重大經濟、環境和社會影響力，或對利害關係人的評估和決策產生實質影響
完整性：涵蓋足以反映重大經濟、環境和社會影響力的面向與其界限，並使利害關係人能夠評估組織在報告期內的績效。

界定報告品質原則：
平衡：反映績效的正/負面向，以能對整體績效進行合理評估
可比對性：一致地選擇、彙編和提報資訊；呈現利害關係人能據以分析隨時間而變化之績效的資訊；並可支持相對於其它組織的分析
準確性：為利害關係人提供足夠準確和詳細的資訊以助其評估績效
及時性：定期報告，以便及時獲得資訊以供利害關係人做出知情的決定
清晰：讓利害關係人可理解和取得資訊
可靠性：收集、記錄、彙整、分析和揭露用於報告準備的資訊和流程，以允許檢視並確立資訊品質和重要性.
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/