This Control has the following implementation support Control(s):
Include a summary of the questions and statements from surveys or studies in the disclosure report., CC ID: 15631
Include a statement that confidential information has been omitted in the disclosure report., CC ID: 16598
Include legal proceedings in the disclosure report., CC ID: 15564
Include goals and targets in the disclosure report., CC ID: 16339
Include the governance, risk, and compliance approach in the disclosure report., CC ID: 16024
Include metrics in the disclosure report., CC ID: 15916
Include outsourcing arrangements in the disclosure report., CC ID: 15621
Include how material topics are managed in the disclosure report., CC ID: 15657
Refrain from including the same data in other required disclosures, as necessary., CC ID: 15732
Include the process for setting goals and targets in the disclosure report., CC ID: 15763
Include a justification for disclosures that do not reconcile with data reported in other required disclosures in the disclosure report., CC ID: 16053
Include historical information and future-oriented information in the disclosure report., CC ID: 16336
Include preventive actions in the disclosure report., CC ID: 15796
Include the methodology for reporting future-oriented information in the disclosure report., CC ID: 16335
Include the reporting period in the disclosure report., CC ID: 15661
Include restatements of information from previous reporting periods and an explanation for their use in the disclosure report., CC ID: 15827
Include roles and responsibilities in the disclosure report., CC ID: 15846
Include the organization's location in the disclosure report., CC ID: 16311
Include how conflicts of interest in roles are handled in the disclosure report., CC ID: 15848
Include the reporting structure in the disclosure report., CC ID: 15845
Include the differences between the list of entities in financial reporting and in sustainability reporting in the disclosure report., CC ID: 15874
Include the governance structure in the disclosure report., CC ID: 15840
Include a description of significant fluctuations in the total number of contractors and outsource partners in the disclosure report., CC ID: 15839
Include a description of contractual relationships in the disclosure report., CC ID: 15838
Include a description of significant fluctuations in the total number of employees in the disclosure report., CC ID: 15836
Include research findings based on previous and current research methodologies in the disclosure report., CC ID: 15630
Include the methodology used to report numbers in the disclosure report., CC ID: 15841
Include definitions of terms in the disclosure report., CC ID: 15832
Include a description of third party relationships in the disclosure report., CC ID: 15830
Include any changes made to information in restatements in the disclosure report., CC ID: 15829
Include the criteria for determining when to use restatements in the disclosure report., CC ID: 15828
Include points of contact in the disclosure report., CC ID: 15826
Include the reason that reporting periods for different reports do not align in the disclosure report., CC ID: 15825
Include a description of how information is consolidated in the disclosure report., CC ID: 15824
Include the legal form of organization in the disclosure report., CC ID: 15823
Include the ownership structure in the disclosure report., CC ID: 15822
Include the processes used to collect and monitor in scope information in the disclosure report., CC ID: 15779
Refrain from including out of scope information in the disclosure report., CC ID: 15793
Include the processes used to assess third party compliance in the disclosure report., CC ID: 15773
Include the calculation methodology in the disclosure report., CC ID: 15733
Include known limitations in the disclosure report., CC ID: 15669
Include the lessons learned in the disclosure report., CC ID: 15689
Include whether training requirements apply to third parties in the disclosure report., CC ID: 15727
Include a link to the content index in the disclosure report., CC ID: 15666
Include stakeholder engagement activities in the disclosure report., CC ID: 15691
Include supplemental disclosures in the disclosure report., CC ID: 15629
Disseminate and communicate the disclosure report to interested personnel and affected parties., CC ID: 15667
SELECTED AUTHORITY DOCUMENTS COMPLIED WITH
outlining a communication strategy in the event of ICT-related incidents the disclosure of which is required in accordance with Article 14. (Art. 6.8.(h), Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (Text with EEA relevance))
Disclosures that the organization reports from other sources or that are developed by the organization itself, should have the same rigor as disclosures from the GRI Standards, and they should align with expectations set out in authoritative intergovernmental instruments. (Requirement 5 Guidance to 5-a ¶ 6, GRI 1: Foundation 2021)
The organization shall report all disclosures in GRI 2: General Disclosures 2021. (Requirement 2(a), GRI 1: Foundation 2021)
the statement of use; (Requirement 7 ¶ 1(a)(ii), GRI 1: Foundation 2021)
report the disclosures from the GRI Topic Standards listed for that topic in the Sector Standard(s), or; (Requirement 5 ¶ 1(b)(i), GRI 1: Foundation 2021)
For each material topic, the organization needs to identify disclosures from the GRI Topic Standards to report. The organization is required to report only those disclosures relevant to its impacts in relation to a material topic. The organization is not required to report disclosures that are not r… (Requirement 5 Guidance to 5-a ¶ 1, GRI 1: Foundation 2021)
The organization shall include the following statement in its GRI content index:[Name of organization] has reported in accordance with the GRI Standards for the period [reporting period start and end dates]. (Requirement 8(a), GRI 1: Foundation 2021)
The organization should provide sufficient information about its impacts in relation to each material topic so that information users can make informed assessments and decisions about the organization. If the disclosures from the Topic Standards do not provide sufficient information about the organi… (Requirement 5 Guidance to 5-a ¶ 5, GRI 1: Foundation 2021)
if restatements of historical data are not provided, explain the changes to provide contextual information for interpreting the current disclosures. (Comparability Guidance ¶ 2 Bullet 8, GRI 1: Foundation 2021)
report qualitative information that is consistent with available evidence and other reported information; (Accuracy Guidance ¶ 2 Bullet 1, GRI 1: Foundation 2021)
not omit relevant information concerning its negative impacts; (Balance Guidance ¶ 1 Bullet 3, GRI 1: Foundation 2021)
The organization shall select, compile, and report information consistently to enable an analysis of changes in the organization's impacts over time and an analysis of these impacts relative to those of other organizations. (Comparability ¶ 1(a), GRI 1: Foundation 2021)
describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; (Disclosure 2-5 ¶ 1(b)(ii), GRI 2: General Disclosures, 2021)
report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development. (Disclosure 2-22 ¶ 1(a), GRI 2: General Disclosures, 2021)
the organization's main challenges, goals, and targets regarding its contribution to sustainable development for the next year and the coming three to five years. (Guidance to Disclosure 2-22 ¶ 1 Bullet 6, GRI 2: General Disclosures, 2021)
If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. (Disclosure 416-2 ¶ 1(b), GRI 416: Customer Health and Safety, 2016)
If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. (Disclosure 417-2 ¶ 1(b), GRI 417: Marketing and Labeling, 2016)
If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. (Disclosure 417-3 ¶ 1(b), GRI 417: Marketing and Labeling, 2016)
The entity may provide disclosures by region or country. (TC-IM-220a.6. 5, Internet Media & Services Sustainability Accounting Standard, Version 2018-10, Version 2018-10)
Effective January 1, 2009, any government agency that maintains one or more personal information systems shall submit to the council an annual report on the existence and character of each personal information system added or eliminated since the agency's previous annual report. The annual report sh… (§ 487N-7 (a), Hawaii Revised Statutes Volume 11 Chapter 487N, Security Breach of Personal Information)
Annual reporting. Any State agency that collects personal data and has had a breach of security of the system data or written material shall submit a report within 5 business days of the discovery or notification of the breach to the General Assembly listing the breaches and outlining any corrective… (§ 25, Illinois Compiled Statutes Chapter 815 Article 530 Sections 530/5 thru 530/25, Notice of Breach)
