General requirements for reporting the management approach

Reporting requirements:

1.1
If management approach disclosures are combined for a group of material topics,the reporting organization shall state which topics are covered by each disclosure.
1.2
If there is no management approach for a material topic,the reporting organization shall describe:
1.2.1
Any plans to implement a management approach; or
1.2.2
The reason for not having a management approach.
......................................................................................

Guidance

Guidance for clause 1.1
If an organization's management approach or its
components,such as policies or specific actions,
apply to more than one material topic,the narrative
description does not need to be repeated for each
topic.Such information can be provided once in a
report,with a clear explanation of the topics it covers.

Disclosures

Sinzer's impact standards have undergone certification through the GRI Certified Software and Tools Program.The means that GRI confirms that the content from the GRI Standards is being used accurately in this software or digital tool.Sinzer cannot guarantee that the use of the software or tool will result in producing a sustainablility report that can be classified as a GRI Standards report.The complete GRI Standards have to be considered in order to ensure that the report will qualify as a GRI Standards report.

Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.