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Include an explanation of why disclosures or requirements do not apply in the content index.


CONTROL ID
15662
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain a content index., CC ID: 15660

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • In such cases, the organization is required to explain why the disclosure or the requirement does not apply to the organization. (Requirement 6 Not applicable ¶ 1 Bullet 1 ¶ 2, GRI 1: Foundation 2021)
  • When a disclosure from the GRI Topic Standards that is listed in the applicable GRI Sector Standards is not relevant to the organization's impacts in relation to a material topic. In such cases, the organization is required to explain why the disclosure is not relevant to its impacts in relation to … (Requirement 6 Not applicable ¶ 1 Bullet 2, GRI 1: Foundation 2021)
  • If the organization determines a topic in an applicable Sector Standard to be material, the Sector Standard helps the organization identify disclosures to report information about its impacts in relation to that topic. For each likely material topic, the Sector Standards list disclosures from the GR… (Requirement 5 Guidance to 5-b ¶ 3, GRI 1: Foundation 2021)
  • When a disclosure or a requirement in a disclosure does not apply to the organization based on its characteristics (e.g., size, type). For example, 2-15-b-iii in GRI 2: General Disclosures 2021 requires the organization to report whether conflicts of interest relating to the existence of controlling… (Requirement 6 Not applicable ¶ 1 Bullet 1 ¶ 1, GRI 1: Foundation 2021)
  • list in the GRI content index any topics from the applicable Sector Standard(s) that the organization has determined as not material and explain why they are not material. (Requirement 3 ¶ 1(b)(ii), GRI 1: Foundation 2021)
  • If any of the topics that are included in the applicable Sector Standards have been determined by the organization as not material, the organization is required to list them in the GRI content index and explain why they are not material (see Requirement 3-b-ii in GRI 1). This explanation helps infor… (§ 1. Box 5. ¶ 6, GRI 3: Material Topics 2021)
  • A brief explanation in the GRI content index of why the topic is not material is sufficient to comply with Requirement 3-b-ii in GRI 1. In the previous example, the organization could explain that land and resource rights is not a material topic because its existing oil and gas projects are located … (§ 1. Box 5. ¶ 7, GRI 3: Material Topics 2021)