GRI Standards Foundation + modular system + accordance. GRI 1: FOUNDATION 2021 establishes the foundational concepts + reporting principles + accordance system underlying all GRI reporting. 8 REPORTING PRINCIPLES: (1) ACCURACY - sufficient detail + level + appropriate evaluation; (2) BALANCE - both positive + negative aspects of impacts; (3) CLARITY - presented understandably; (4) COMPARABILITY - consistent over time + with others; (5) COMPLETENESS - all material information; (6) SUSTAINABILITY CONTEXT - performance in wider sustainability context; (7) TIMELINESS - regular schedule + within reasonable time after reporting period; (8) VERIFIABILITY - quality + reliability + assured + reasonable assurance. MODULAR SYSTEM (3 tiers): TIER 1 UNIVERSAL STANDARDS - GRI 1 (Foundation) + GRI 2 (General Disclosures) + GRI 3 (Material Topics) - applicable to ALL organizations reporting with GRI; TIER 2 TOPIC STANDARDS - 33 Topic Standards (GRI 200 Economic + GRI 300 Environmental + GRI 400 Social) - applied based on material topics; TIER 3 SECTOR STANDARDS - sector-specific layered standards (GRI 11/12/13 + pipeline) applied based on sector. REPORTING IN ACCORDANCE WITH GRI: (a) IN ACCORDANCE (comprehensive) - report all GRI 2 disclosures + all GRI 3 disclosures + for each material topic apply applicable Topic Standard + applicable Sector Standard; (b) WITH REFERENCE TO GRI (partial) - report selected Topic Standard disclosures; less comprehensive but valid GRI reporting. CLAIMS: in-accordance claim requires GRI Standards content index + GRI 1 + GRI 2 + GRI 3 + applicable Topic + Sector Standards. LANGUAGES: 10+ languages including English + Spanish + French + Portuguese + Chinese + Japanese + Arabic + others. UPDATES: GRI 1/2/3 (Universal Standards) major revision 2021 effective 1 January 2023; ongoing Topic Standard + Sector Standard updates per GSSB workstreams.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.