Back

Include explanations for why disclosures or requirements were omitted in the content index.


CONTROL ID
15663
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



  • If the organization cannot comply with a disclosure or with a requirement in a disclosure for which reasons for omission are permitted, then the organization is required to specify in the GRI content index the disclosure or the requirement it cannot comply with, and provide a reason for omission wit… (Requirement 2 Guidance ¶ 2, GRI 1: Foundation 2021)
  • There may be cases where the law does not forbid collecting or reporting the required information, but the organization considers the information confidential and cannot report it publicly. In such cases, the organization provides 'confidentiality constraints' as the reason for omission. (Requirement 6 Confidentiality constraints ¶ 1, GRI 1: Foundation 2021)
  • The organization provides 'legal prohibitions' as the reason for omission when the law forbids collecting the required information or reporting it publicly. (Requirement 6 Legal prohibitions ¶ 1, 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)
  • provide the 'not applicable' reason for omission and the required explanation in the GRI content index. (Requirement 5 ¶ 1(b)(ii), GRI 1: Foundation 2021)
  • If the organization cannot comply with Disclosure 3-3 or with a requirement in Disclosure 3-3, then the organization is required to specify this in the GRI content index, and to provide a reason for omission with an explanation. See Requirement 6 in this Standard for more information on reasons for … (Requirement 4 Guidance ¶ 2, GRI 1: Foundation 2021)
  • When the organization cannot report part of the required information it means the information is incomplete. When the reported information does not cover the complete scope required by a disclosure (e.g., the information is missing for certain entities, sites, geographic locations), then the organiz… (Requirement 6 Information unavailable / incomplete ¶ 2, GRI 1: Foundation 2021)
  • There may be cases where the organization has the item specified in a disclosure or in a requirement in a disclosure, but the information about the item is unavailable or incomplete. In such cases, the organization provides 'information unavailable / incomplete' as the reason for omission. For examp… (Requirement 6 Information unavailable / incomplete ¶ 1, GRI 1: Foundation 2021)
  • provide one of the four reasons for omission included in Table 1 and the required explanation for that reason. (Requirement 6(a)(ii), GRI 1: Foundation 2021)
  • Reasons for omission are permitted for all disclosures from the Topic Standards. If the organization cannot comply with a disclosure or with a requirement in a disclosure, then the organization is required to specify in the GRI content index the disclosure or the requirement it cannot comply with, a… (Requirement 5 Guidance to 5-a ¶ 5, GRI 1: Foundation 2021)
  • when the organization does not report GRI Topic Standard disclosures for a material topic from the applicable GRI Sector Standard(s), a list of the disclosures and the required reason for omission; (Requirement 7 ¶ 1(a)(ix), GRI 1: Foundation 2021)
  • If the information for a disclosure or a requirement in a disclosure for which reasons for omission are permitted is unavailable or incomplete, then the organization is required to provide a reason for omission. When information is incomplete, the organization is required to specify which part is mi… (Completeness Guidance ¶ 3, GRI 1: Foundation 2021)
  • The organization is required to report reasons for omission in the GRI content index. See Requirement 7 in this Standard for more information on the content index. (Requirement 6 Information unavailable / incomplete ¶ 6, GRI 1: Foundation 2021)
  • any reasons for omission used; (Requirement 7 ¶ 1(a)(xii), GRI 1: Foundation 2021)