GRIDisclosure103-2 | 2 related metrics in other taxonomies
GRI Disclosure Requirement 103-1.A - An explanation of why the topic is material. »
GRI Disclosure Requirement 103-1.B - The Boundary for the material topic »
i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
GRI Disclosure Requirement 103-2.C - A description of the following, if the management approach includes that component: »
i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives