How do organizations determine the topics to report on according to GRI?

Organizations determine the topics to report on according to the Global Reporting Initiative (GRI) primarily through a materiality assessment, which is a systematic process that identifies and prioritizes the sustainability issues that are most relevant to both the organization and its stakeholders. This process involves evaluating various factors, such as stakeholder expectations, organizational impacts, and societal trends.

Through a materiality assessment, entities engage with stakeholders—including employees, customers, investors, and community members—to gather insights on what issues matter most to them, enabling a structured approach to identify key topics. This ensures that the report reflects significant sustainability challenges and opportunities, ultimately enhancing the report's relevance and utility.

The focus on materiality aligns with the broader objectives of the GRI framework, which emphasizes transparency and accountability in sustainability reporting, helping organizations communicate their impacts and contributions to sustainable development effectively. By identifying significant issues through this tailored process, organizations can ensure that their reporting not only meets regulatory or industry requirements but also resonates with stakeholder interests and concerns.