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Identify the material topics required to be reported on.


CONTROL ID
15654
CONTROL TYPE
Business Processes
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain an external reporting program., CC ID: 12876

This Control has the following implementation support Control(s):
  • Check the list of material topics for completeness., CC ID: 15692
  • Prioritize material topics used in reporting., CC ID: 15678
  • Review and approve the material topics, as necessary., CC ID: 15670


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • determine its material topics; (Requirement 3 ¶ 1(a), GRI 1: Foundation 2021)
  • The organization is required to review each topic described in the applicable Sector Standards and determine whether it is a material topic for the organization. (Requirement 5 Guidance to 5-b ¶ 2, GRI 1: Foundation 2021)
  • The organization is required to use the applicable Sector Standards when determining its material topics. (Requirement 3 Guidance ¶ 4, GRI 1: Foundation 2021)
  • The organization is required to determine its material topics based on its specific circumstances. (Requirement 3 Guidance ¶ 2, GRI 1: Foundation 2021)
  • determine whether each topic in the applicable Sector Standard(s) is a material topic for the organization; (Requirement 3 ¶ 1(b)(i), GRI 1: Foundation 2021)
  • The organization is required to review each topic described in the applicable Sector Standards and determine whether it is a material topic for the organization. If the organization has determined any of the topics included in the applicable Sector Standards as not material, then the organization is… (Requirement 3 Guidance to 3-b ¶ 2, GRI 1: Foundation 2021)
  • An organization reporting in accordance with the GRI Standards is required to determine its material topics. When doing this, the organization is also required to use the applicable GRI Sector Standards (see Requirement 3 in GRI 1: Foundation 2021 and Box 5 in this Standard). (§ 1. ¶ 1, GRI 3: Material Topics 2021)
  • The first three steps in the process to determine material topics relate to the organization's ongoing identification and assessment of impacts. During these steps, the organization identifies and assesses its impacts regularly, as part of its day-to-day activities, and while engaging with relevant … (§ 1. ¶ 3, GRI 3: Material Topics 2021)
  • In each reporting period, the organization should review its material topics from the previous reporting period to account for changes in the impacts. Changes in impacts can result from changes in the organization's activities and business relationships. This review helps ensure the material topics … (§ 1. ¶ 4, GRI 3: Material Topics 2021)
  • While most, if not all, of the impacts that have been identified through this process will eventually become financially material, sustainability reporting is also highly relevant in its own right as a public interest activity and is independent of the consideration of financial implications. It is … (§ 1. Box 1. ¶ 2, GRI 3: Material Topics 2021)
  • The significance of an impact is assessed in relation to the other impacts the organization has identified. The organization should arrange its impacts from most to least significant and define a cut-off point or threshold to determine which of the impacts it will focus its reporting on. The organiz… (§ 1. Step 4. Setting a threshold to determine which topics are material ¶ 1, GRI 3: Material Topics 2021)
  • The organization is required to use the applicable Sector Standards when determining its material topics (see Requirement 3-b in GRI 1: Foundation 2021). Using the Sector Standards is not a substitute for the process of determining material topics, but an aid. The organization still needs to conside… (§ 1. Box 5. ¶ 2, GRI 3: Material Topics 2021)
  • The organization is required to review each topic described in the applicable Sector Standards and determine whether it is a material topic for the organization. (§ 1. Box 5. ¶ 3, GRI 3: Material Topics 2021)
  • Once the organization has determined its material topics, it needs to determine what to report for each material topic. See Requirement 4 and Requirement 5 in GRI 1 for information about how to report on material topics. (§ 1. Step 4. Determining what to report for each material topic ¶ 1, GRI 3: Material Topics 2021)