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GRI 3: Material Topics 2021

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Summary

GRI 3: Material Topics 2021 provides step-by-step guidance for organizations on how to determine material topics. It also explains how the Sector Standards are used in this process. Material topics are topics that represent an organization’s most significant impacts on the economy, environment, and people, including impacts on their human rights. GRI 3 also contains disclosures for organizations to report information about their process of determining material topics, their list of material topics, and how they manage each of their material topics.

Thumbnail image for GRI 3: Material Topics 2021 provides step-by-step guidance for organizations on how to determine material topics. It also explains how the Sector Standards are used in this process. Material topics are topics that represent an organization’s most significant impacts on the economy, environment, and people, including impacts on their human rights. GRI 3 also contains disclosures for organizations to report information about their process of determining material topics, their list of material topics, and how they manage each of their material topics.
Issuer

Global Reporting Initiative (GRI)

Year

2021

Region

International

Issuer (type)

Global Sustainability Standards Board (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Mining, Quarrying, Oil & Gas Extraction
  • Administrative, Support, Waste Management
  • Manufacturing
  • Finance & Insurance
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 1: No Poverty
  • SDG 16: Peace, Justice, and Strong Institutions
  • SDG 17: Partnerships for the Goals

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