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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.

Issuer

GRI

Year

2021

Region

International

Issuer (type)

Global Sustainability Standards Board (International)

Instrument type

Standard

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Text analysis

    • Very High 1.6%
    • Low 0.00%
    • E focus: emissions, energy, environment, ghg emissions, greenhouse gas, oil spill, pollution, renewable energy, restoration, water, climate change
    • S focus: community development, compensation, employment practices, forced labor, human right, human rights, value creation, working time, children
    • G focus: audit, community development, corruption, employment practices, forced labor, human right, human rights, value creation, working time, accountability
    • Administrative services, Education, Finance, Management, Manufacturing, Mining, Public administration, Retail trade, Wholesale trade