GRI Disclosure 102-46

Defining report content and topic Boundaries

Reporting Requirements for Disclosure 102-46

The reporting organization shall report the following information

Please see the General requirements for reporting the management approach

When compiling the information specified in Disclosure 102-46, the reporting organization shall
  • include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.
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.