Why a 'statement of compliance' isn't one of the nine core GRI reporting requirements

A quick quiz, then the real story behind GRI reporting

Here’s a simple truth: when you’re building a sustainability report, you’re not just ticking boxes. You’re telling a story about how a company affects people, the planet, and profits—in a way that’s clear, credible, and useful to readers. The Global Reporting Initiative (GRI) gives you a structure for that story. It isn’t about clever wording or tricks; it’s about transparent, comparable disclosures that stakeholders can trust.

Now, a tiny quiz that often pops up in discussions about GRI reporting:

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

A. Provide a statement of compliance

B. Publish a GRI content index

C. Report disclosures in GRI 2: General Disclosures 2021

D. Determine material topics

If you picked A, you’re in good company. The official nine core requirements don’t include a formal “statement of compliance.” That line item isn’t one of the mandated elements for a GRI-aligned report. It’s not that a compliance statement is meaningless; it’s just not one of the nine core reporting blocks that GRI requires to show what a company does, the context in which it operates, and the topics that matter most to stakeholders. The other options—B, C, and D—are central tools in the GRI framework. Let me explain why, and what that means for anyone who wants a solid, credible report.

What the nine core pieces actually include

First off, the GRI framework is built to ensure the report tells a complete, navigable story. The nine core elements you’ll hear about center on how readers can find the right information quickly, understand the organization’s context, and see how material issues are addressed. Three of those are particularly practical and widely used:

• Publish a GRI content index

• Report disclosures in GRI 2: General Disclosures 2021

• Determine material topics

Think of these three as the spine of the report. The content index acts like a detailed map so readers don’t have to hunt for disclosures. The General Disclosures 2021 provide foundational, contextual information about the company—the who, what, where, and how. Material topics are about focus: what matters most in terms of impact and stakeholder concern, so readers can see where the organization is making or choosing not to make changes.

Now, what each piece contributes, in plain language:

• The GRI content index (the “map”)

• What it is: a structured guide that points readers to every specific disclosure in the report.

• Why it matters: readers—investors, employees, communities, customers—should be able to locate information quickly. A clear index reduces confusion and builds trust.

• How to use it: align every disclosure with a clear topic and show where it lives in the report, including cross-references to pages, data tables, and appendices.

• General Disclosures 2021 (the foundation)

• What they cover: the organization’s profile, reporting period, boundaries, governance, ethics, and notification about changes to the report.

• Why it matters: this section sets the scene. It tells readers who you are, what you do, and the context in which you operate.

• How to use it: keep it concise but complete. Include the reporting boundary (which parts of the organization are included) and any changes since the last report.

• Material topics (the compass)

• What they cover: the issues that have significant impact on the organization and matter to stakeholders.

• Why it matters: material topics guide where you focus your energy, your disclosures, and your action plans.

• How to use it: describe how you identify topics (stakeholder engagement, significance, and boundary). Explain what you’re doing about each topic and why.

Why “a statement of compliance” isn’t one of the nine

You might imagine a separate line in a report that says, “We comply with all applicable reporting standards.” Some organizations do add a compliance note for transparency, but this isn’t a stand-alone requirement in the GRI’s nine core pieces. The emphasis, instead, is on providing transparent, decision-useful disclosures that show performance, risks, and opportunities. A compliance note can be helpful, but it doesn’t substitute for the structured reporting elements that make a GRI-compliant report truly navigable and meaningful.

Three essential components you’ll actually publish

Let’s connect the dots with a practical view. If you’re building (or auditing) a GRI-aligned report, you’ll likely feature these three elements prominently. They’re not just paperwork; they’re the tools that help readers understand, compare, and trust what a company is doing about sustainability.

• The GRI content index

• Placement: near the front of the report or as a separate, clearly labeled document.

• Content: page references for each disclosure, with a short, readable label that matches GRI’s topics.

• Tip: keep it tight and readable. If someone only has a few minutes, they should still be able to skim and find what matters.

• General Disclosures 2021

• Placement: early in the report, after a short executive summary.

• Content: organization name, location, reporting period, contact details, and governance structure, plus ethical considerations and changes in reporting scope.

• Tip: use plain language. Readers aren’t looking for legalese; they want clarity about who is responsible and how decisions are made.

• Determining material topics

• Placement: a dedicated section that explains the process and lists the topics with their significance.

• Content: methodology for topic identification, stakeholder groups consulted, the criteria used to determine significance, and links to relevant disclosures.

• Tip: show your work. A transparent briefing on how you decided which topics matter adds credibility.

A practical walk-through: putting it together with a real-world lens

Imagine you’re looking at a global technology company. The report needs to answer a few core questions for readers who care about sustainability and governance:

• Who is the company, and where does it operate? Here, the General Disclosures 2021 section paints the corporate portrait—the legal name, headquarters, country of operation, and the business model. It also notes the period covered by the report and any changes in scope.

• What matters most to the business and its stakeholders? Material topics are the heart. For a tech company, topics might include data privacy, energy efficiency of data centers, supply chain labor practices, and product reach in emerging markets. The company would explain how it identified these topics, who was consulted (customers, employees, suppliers, local communities), and how significant impacts are assessed.

• Where can I find the exact disclosures? The GRI content index is your friend here. Each topic is mapped to specific disclosures, with page numbers or digital anchors. This is not a luxury; it’s a necessity for readers who want to verify, cross-check, or cite.

• How does the company actually address these topics? Beyond the list of topics, readers want to see action. The report should then present performance indicators, targets, and governance actions. If a particular topic is about data privacy, you’ll want to see incident statistics, remediation steps, and ongoing monitoring.

• How is the data presented? Data integrity matters. The report should discuss data collection methods, boundaries, and any limitations. If there are data gaps or uncertainties, readers appreciate knowing where they are and what’s being done to improve.

• How does this tie back to broader sustainability context? GRI emphasizes the sustainability context and the organization’s broader impact. A thoughtful narrative ties company actions to social and environmental outcomes, making the whole report feel coherent and purposeful.

A few practical tips that keep the journey human and credible

• Start with stakeholders in mind. Ask: who reads this report, and what do they want to know? Tailor the material topics and disclosures around those questions while maintaining integrity and completeness.

• Be specific, not vague. If you claim progress on a topic, back it up with metrics, targets, and timelines. People trust numbers more than general statements.

• Keep governance visible. Readers should know who decides what gets reported and how the reporting process itself is overseen. A clear governance narrative builds confidence.

• Make it navigable. Don’t bury critical disclosures in long paragraphs. Use headings, bullet lists (sparingly), and clear section breaks to guide readers.

• Balance the tone. In technical sections, precision wins. In stakeholder stories, a light, human touch helps readers connect with the material without compromising accuracy.

• Embrace transparency around limits. It’s okay to admit data gaps or evolving practices. Explain what you’re doing to close those gaps and how readers will be updated over time.

• Use real-world analogies with care. A simple analogy—comparing the content index to a map, for example—can help readers grasp why this structure matters, without oversimplifying the substance.

The broader frame: why this approach matters in the real world

The idea behind GRI is not to produce a flawless document every year but to foster accountability and continuous improvement. When readers can see where a company stands, what it’s prioritizing, and how it plans to improve, the report becomes a tool for dialogue, not a one-off artifact. That’s especially important in a world where investors, customers, and communities expect transparency about risks and opportunities.

If you’re studying or working in a field that touches sustainability reporting, you’ll notice a familiar rhythm: clarity of purpose, a transparent method, and a candid view of what’s working and what isn’t. The nine core elements aren’t there to trip you up; they’re guardrails that keep the narrative honest and useful. And yes, there’s a specific logic to why a “statement of compliance” isn’t listed as a core requirement. It’s not that compliance isn’t important; it’s that the framework emphasizes structured disclosures that are actually navigable and interpretable by a broad audience.

A quick recap to keep you grounded

• The not-so-hidden truth: “Provide a statement of compliance” isn’t one of the nine core GRI reporting requirements.

• The three essential pieces you will see in almost every GRI-aligned report: a clear GRI content index, robust General Disclosures 2021, and a well-documented material topics process.

• The practical takeaway: focus on building a navigable index, present a solid general disclosures section, and run a transparent materiality process. If you do those well, the rest tends to fall into place.

A few closing thoughts

Reporting is as much about listening as it is about telling. When you invite stakeholders to read and engage with a report, you’re inviting them to participate in a conversation about the organization’s impact and future. That conversation, grounded in clear disclosures and a thoughtful materiality process, is what makes GRI reporting something people actually use.

If you’re exploring these ideas for your own work, remember: consistency, clarity, and credibility go a long way. The nine core elements aren’t a test you cram for; they’re a framework you live by—year after year, across changes in leadership, markets, and technology. And in the end, that’s exactly the kind of reporting that strengthens trust and drives real, positive change.