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Include the disclosures or requirements it cannot comply with in the content index.


CONTROL ID
15664
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)
  • 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)
  • specify the disclosure or the requirement it cannot comply with; (Requirement 6(a)(i), 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)
  • 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)