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.
The Standard is structured as follows:
Section 1 provides step-by-step guidance on how to determine material topics.
Section 2 contains three disclosures, which provide information about the organization’s process of determining material topics, its list of material topics, and how it manages each topic.
The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.
The Bibliography lists authoritative intergovernmental instruments and additional references used in developing this Standard, as well as resources that can be consulted by the organization.
The rest of the Introduction section provides an overview of the system of GRI Standards and further information on using this Standard.
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