GRI Disclosure 103-1

Explanation of the material topic and its Boundary

Reporting Requirements for Disclosure 103-1

The reporting organization shall report the following information

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.


Please see the General requirements for reporting the management approach

Specific reporting requirements for this disclosure:
  • If there is no management approach for a material topic, the reporting organization shall describe: i. any plans to implement a management approach; ii. or the reasons for not having a management approach.
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.