What is NOT one of the nine requirements to report in accordance with the GRI standards?

The requirement to provide a statement of compliance is not one of the nine core requirements for reporting according to the Global Reporting Initiative (GRI) standards. The GRI standards emphasize the importance of transparency and stakeholder engagement, focusing on the organization’s impacts, risks, and opportunities related to sustainability. A statement of compliance, while it may be important for showing how closely an organization adheres to various reporting standards, is not explicitly mandated as part of the fundamental requirements needed to align with GRI standards.

In contrast, the other options represent essential components of the GRI reporting framework. Publishing a GRI content index is crucial as it helps stakeholders navigate the report and understand where specific disclosures can be found. Reporting disclosures in GRI 2: General Disclosures 2021 is required to ensure that organizations provide foundational context about their activities and operational context. Determining material topics is necessary for identifying the key issues that significantly impact the organization’s performance and are of significance to stakeholders. Each of these elements contributes to comprehensive and effective reporting in line with GRI requirements, enhancing accountability and transparency in sustainability reporting.