Check GRI content-index references before report release
Original exercise; not an official template or conformity assessment.
Confirm the intended statement of use against the complete requirements in GRI 1: Foundation 2021, section 3.
Record requirements, reported information, public locations, scope, period and decisions.
Add a named reviewer, current file version, decision, unresolved question and responsible owner to the working copy. Give each unresolved question its own next action. Keep the working file readable enough that a replacement reviewer can resume without reconstructing the email trail.
A fictional three-entry review
Invented defects in an intended in-accordance report.
GRI 2-3: page 5 gives reporting dates but no contact point, and the reviewer has not found one elsewhere. Disclosure 2-3 requires a contact point; check its other requirements as well.
GRI 3-2: page 9 contains a workshop agenda rather than the organisation's material-topic list and its required change information. A relevant heading does not support Disclosure 3-2.
GRI 306-3: page 18 has own-activity waste data for Sites A and B; in-scope Site C’s data are missing. Check all Disclosure 306-3 requirements, including metric tonnes, composition and how figures were compiled. Site count cannot establish quantity coverage.
Under GRI 1, Requirement 6, omission reasons cannot cover 2-1–2-5, 3-1 or 3-2 for in-accordance reporting.
For the Site C gap, check permitted omission conditions and the required explanation under Requirement 6.
Where the requirement applies but the policy does not exist, report that fact rather than calling its information unavailable.
In the working copy, assign each defect to a responsible person and record the evidence still needed. Do not invent a recovery date to close a review comment. A proposed date should be confirmed by the person doing the work.
Final reference checks
Open the final report and follow every cited page or link.
Confirm that each reference answers the requirement without losing its qualifications.
Test access without private credentials.
Recheck pagination after layout changes; fix contradictions between documents.
Confirm the statement of use against all applicable requirements.
Give a second reviewer the same frozen file. Ask them to repeat the three checks without your working notes. Record disagreements, resolve them with the preparer, then keep the accepted file and a dated change log together.
Nitium's sustainability and GRI reporting support can help with disclosure mapping, draft content and information gaps. Discuss your report and proposed index or email contact@nitium.in. This preparation support does not provide a GRI endorsement, certification or independent assurance opinion.
Sources checked 11 October 2026.
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