GRI标准（2021版）内容索引表-英文.xlsx

About this template Create your own GRI content index using one of the templates in this document. The GRI content index templates include the revised GRI Universal Standards 2021 and the adapted GRI Topic Standards. This document includes two templates 1. Content index in accordance This template can be used to prepare the GRI content index when reporting in accordance with the GRI Standards. 2. Content index with reference This template can be used to prepare the GRI content index when reporting with reference to the GRI Standards. Please note that the reporting organization is responsible for the resulting GRI content index. Prepare a GRI content index in accordance To prepare a GRI content index in accordance, customize the template in tab 1 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The titles of the GRI Sector Standards that apply to the organization’s sectors - also indicate if none apply. - The list of the organization’s material topics - delete the topics that are not material. Add the material topics that are not included in the template. Please note that the topics included in the template can be renamed and grouped according to the names the organization has given to its material topics. - The list of the topics in the applicable GRI Sector Standards determined as not material and an explanation for why they are not material - if there are no applicable GRI Sector Standards available, the table ‘Topics in the applicable GRI Sector Standards determined as not material’ can be deleted. - The list of the reported disclosures, including the disclosure titles - delete the disclosures from the GRI Topic Standards that have not been reported for the material topics except when the disclosure is listed in an applicable GRI Sector Standard for a topic determined as material. Add the additional sector disclosures from the Sector Standards and the disclosures from other sources that have been reported for the material topics. - The titles of the GRI Standards and other sources that the reported disclosures come from - delete the GRI Topic Standards that have not been used except when disclosures from the Topic Standard are listed in an applicable GRI Sector Standard for a topic determined as material. Add the Sector Standards that have been used to report additional sector disclosures listed for the material topics and the other sources that have been used to report on the material topics. - When the organization does not report GRI Topic Standard disclosures for a material topic from the applicable GRI Sector Standards, the list of the disclosures and the ‘not applicable’ reason for omission and the required explanation. - The GRI Sector Standard reference numbers for the disclosures from the applicable Sector Standards - if there are no applicable GRI Sector Standards available, the column ‘GRI Sector Standard ref. no.’ can be deleted. - The location where the information reported for each disclosure can be found. - The reasons for omission used - select one of the permitted reasons for omission from the dropdown list in the column ‘Reason’. It may be necessary to provide more than one reason for omission for one disclosure. In such a case, add extra rows and include each requirement the organization cannot comply with in a separate row. Additional information - A gray cell indicates something that does not apply. This only relates to the ‘Omission’ and ‘GRI Sector Standard ref. no.’ columns. - Reasons for omission are not permitted for Disclosures 2-1, 2-2, 2-3, 2-4, and 2-5 in GRI 2 General Disclosures 2021, and Disclosures 3-1 and 3-2 in GRI 3 Material Topics 2021. - GRI Sector Standard reference numbers are not available for the disclosures in GRI 2 and Disclosures 3-1 and 3-2 in GRI 3. - The sentence ‘A gray cell indicates that reasons for omission are not permitted for the disclosure or that a GRI Sector Standard reference number is not available’ included in the gray cells in the template can be deleted. Prepare a GRI content index with reference To prepare a GRI content index with reference, customize the template in tab 2 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The list of the reported disclosures from the GRI Standards, including the disclosure titles - delete the disclosures from GRI 2, GRI 3, and the GRI Topic Standards that have not been reported. Add the additional sector disclosures from the GRI Sector Standards that have been reported. - The titles of the GRI Standards that the reported disclosures come from - delete the GRI Standards that have not been used GRI 2, GRI 3, GRI Topic Standards. Add the GRI Sector Standards that have been used to report additional sector disclosures. - The location where the information reported for each disclosure can be found. Additional information - An organization reporting with reference to the GRI Standards is recommended to explain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3 Material Topics 2021. - If an organization reports on more than one topic and uses Disclosure 3-3 in GRI 3 to explain how it manages its impacts for the topics it reports on, it is important to specify which topics are covered and where the information for each topic can be found. For example, an organization can include Disclosure 3-3 in the GRI content index once, with a clear explanation of the topics it covers and where the information for each topic can be found. Alternatively, an organization can include Disclosure 3-3 under each topic it reports on together with the other disclosures from the GRI Standards that have been reported for the topic. Additional resources For more reporting support, please visit GRI Academy GRI Services GRI 2021 Version 1.0 November 2021 To prepare a GRI content index with reference, customize the template in tab 2 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The list of the reported disclosures from the GRI Standards, including the disclosure titles - delete the disclosures from GRI 2, GRI 3, and the GRI Topic Standards that have not been reported. Add the additional sector disclosures from the GRI Sector Standards that have been reported. - The titles of the GRI Standards that the reported disclosures come from - delete the GRI Standards that have not been used GRI 2, GRI 3, GRI Topic Standards. Add the GRI Sector Standards that have been used to report additional sector disclosures. - The location where the information reported for each disclosure can be found. Additional information - An organization reporting with reference to the GRI Standards is recommended to explain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3 Material Topics 2021. - If an organization reports on more than one topic and uses Disclosure 3-3 in GRI 3 to explain how it manages its impacts for the topics it reports on, it is important to specify which topics are covered and where the information for each topic can be found. For example, an organization can include Disclosure 3-3 in the GRI content index once, with a clear explanation of the topics it covers and where the information for each topic can be found. Alternatively, an organization can include Disclosure 3-3 under each topic it reports on together with the other disclosures from the GRI Standards that have been reported for the topic. About this template Create your own GRI content index using one of the templates in this document. The GRI content index templates include the revised GRI Universal Standards 2021 and the adapted GRI Topic Standards. This document includes two templates 1. Content index in accordance This template can be used to prepare the GRI content index when reporting in accordance with the GRI Standards. 2. Content index with reference This template can be used to prepare the GRI content index when reporting with reference to the GRI Standards. Please note that the reporting organization is responsible for the resulting GRI content index. Prepare a GRI content index in accordance To prepare a GRI content index in accordance, customize the template in tab 1 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The titles of the GRI Sector Standards that apply to the organization’s sectors - also indicate if none apply. - The list of the organization’s material topics - delete the topics that are not material. Add the material topics that are not included in the template. Please note that the topics included in the template can be renamed and grouped according to the names the organization has given to its material topics. - The list of the topics in the applicable GRI Sector Standards determined as not material and an explanation for why they are not material - if there are no applicable GRI Sector Standards available, the table ‘Topics in the applicable GRI Sector Standards determined as not material’ can be deleted. - The list of the reported disclosures, including the disclosure titles - delete the disclosures from the GRI Topic Standards that have not been reported for the material topics except when the disclosure is listed in an applicable GRI Sector Standard for a topic determined as material. Add the additional sector disclosures from the Sector Standards and the disclosures from other sources that have been reported for the material topics. - The titles of the GRI Standards and other sources that the reported disclosures come from - delete the GRI Topic Standards that have not been used except when disclosures from the Topic Standard are listed in an applicable GRI Sector Standard for a topic determined as material. Add the Sector Standards that have been used to report additional sector disclosures listed for the material topics and the other sources that have been used to report on the material topics. - When the organization does not report GRI Topic Standard disclosures for a material topic from the applicable GRI Sector Standards, the list of the disclosures and the ‘not applicable’ reason for omission and the required explanation. - The GRI Sector Standard reference numbers for the disclosures from the applicable Sector Standards - if there are no applicable GRI Sector Standards available, the column ‘GRI Sector Standard ref. no.’ can be deleted. - The location where the information reported for each disclosure can be found. - The reasons for omission used - select one of the permitted reasons for omission from the dropdown list in the column ‘Reason’. It may be necessary to provide more than one reason for omission for one disclosure. In such a case, add extra rows and include each requirement the organization cannot comply with in a separate row. Additional information - A gray cell indicates something that does not apply. This only relates to the ‘Omission’ and ‘GRI Sector Standard ref. no.’ columns. - Reasons for omission are not permitted for Disclosures 2-1, 2-2, 2-3, 2-4, and 2-5 in GRI 2 General Disclosures 2021, and Disclosures 3-1 and 3-2 in GRI 3 Material Topics 2021. - GRI Sector Standard reference numbers are not available for the disclosures in GRI 2 and Disclosures 3-1 and 3-2 in GRI 3. - The sentence ‘A gray cell indicates that reasons for omission are not permitted for the disclosure or that a GRI Sector Standard reference number is not available’ included in the gray cells in the template can be deleted. Prepare a GRI content index with reference To prepare a GRI content index with reference, customize the template in tab 2 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The list of the reported disclosures from the GRI Standards, including the disclosure titles - delete the disclosures from GRI 2, GRI 3, and the GRI Topic Standards that have not been reported. Add the additional sector disclosures from the GRI Sector Standards that have been reported. - The titles of the GRI Standards that the reported disclosures come from - delete the GRI Standards that have not been used GRI 2, GRI 3, GRI Topic Standards. Add the GRI Sector Standards that have been used to report additional sector disclosures. - The location where the information reported for each disclosure can be found. Additional information - An organization reporting with reference to the GRI Standards is recommended to explain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3 Material Topics 2021. - If an organization reports on more than one topic and uses Disclosure 3-3 in GRI 3 to explain how it manages its impacts for the topics it reports on, it is important to specify which topics are covered and where the information for each topic can be found. For example, an organization can include Disclosure 3-3 in the GRI content index once, with a clear explanation of the topics it covers and where the information for each topic can be found. Alternatively, an organization can include Disclosure 3-3 under each topic it reports on together with the other disclosures from the GRI Standards that have been reported for the topic. To prepare a GRI content index with reference, customize the template in tab 2 where needed and include the following information - The title GRI content index and the title of GRI 1 used - already included in the template. - The statement of use - adjust the information in brackets. - The list of the reported disclosures from the GRI Standards, including the disclosure titles - delete the disclosures from GRI 2, GRI 3, and the GRI Topic Standards that have not been reported. Add the additional sector disclosures from the GRI Sector Standards that have been reported. - The titles of the GRI Standards that the reported disclosures come from - delete the GRI Standards that have not been used GRI 2, GRI 3, GRI Topic Standards. Add the GRI Sector Standards that have been used to report additional sector disclosures. - The location where the information reported for each disclosure can be found. Additional information - An organization reporting with reference to the GRI Standards is recommended to explain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3 Material Topics