REACTION PAPER 7

TOPIC 8 : “SUSTAINABILITY REPORT PRINCIPLES”

BY : GROUP 2
 DINI RAHMADIANTI (1610531008)
 BELINDA NABILA (1610533020)

“GRI 101: Foundation 2016 is the starting point for using the GRI Standards. GRI 101 can
be used by an organization of any size, type, sector, or geographic location that wants to use
the GRI Standards to report about its economic, environmental, and/or social impacts.” It is the
fact that GRI 101 is the base of the entire GRI standards since its discussed about the Reporting
Principles, the using of GRI Standards for sustainability reporting, and Making claims related to
the use of the GRI Standards. This standard is designed to improve global comparability and
the quality of information about economic, environmental and social impacts so as to enable
greater organizational transparency and accountability. Sustainability reporting based on
Standards GRI must provide a balanced and reasonable representation of the organization's
positive and negative contributions to sustainable development goals. Hence we think that
Information available through sustainability reporting enable internal and external to form
opinions and to make informed decisions about organizational contributions on sustainable
development goals.
The GRI standard is structured as a series of interrelated standards. These standards have
been developed primarily to be used together within help organizations prepare sustainability
reports based on Reporting Principles and focus on material topics. In our view, Preparing
reports in accordance with the GRI Standards shows that the report provides a complete and
balanced picture of the organization's material topics and related impacts, and how those
impacts are managed.
As we mentioned earlier, there are three sections on this fondation which are Reporting
Principles for defining report content and report quality, the basic process for using the GRI
Standards for sustainability reporting, and the ways that the GRI Standards can be used and
the specific claims, or statements of use, which are required for organizations using the
Standards.
“An organization is required to apply the Reporting Principles if it wants to claim that
sustainability reports have been prepared in accordance with the GRI Standards” we do agree
with these statement since the Reporting Principles are fundamental to achieving high-quality
sustainability reporting. The Reporting Principles are divided into two groups: the principle for
defining report content and principles for defining report quality. The Reporting Principles for
defining report content help organizations to decide which report content will be included in the
report. This involves consideration of activities, impacts, and expectations substantive
organization, as well as the interests of its stakeholders. The Reporting Principles for defining
the quality of reports guide choices to ensure the quality of information in sustainability reports,
including the appropriate presentation. Quality information is important to enable stakeholders
to make valid and reasonable judgments regarding an organization, and to take appropriate
action. “There are 4 principles on determining the contents of the report which are Stakeholder
inclusiveness, Sustainability Context, Materiality and Completeness”. Contrast with the principles
on determining the quality of report, the principles on this type of principle are Accuracy,
Balance, Clarity, Comparison, Reliability and Punctuality. It is important that organizations that
use the GRI Standards to prepare sustainability reports understand and implement ten
Reporting Principles in defining content and quality report.
The basic process for using the GRI Standards for sustainability reporting, “This section
describes the basic process for sustainability reporting using the GRI Standard“. An
organization that wishes to claim its sustainability report has been prepared in accordance with
the GRI Standards is required to comply with all the requirements in this section. We agree
because These principles guide choices about the selection and quality of information in the
report. “The reporting organization must identify its material topics using the Reporting Principles
to determine the contents of the report”. Also, Reporting organizations must determine
boundaries for each material topic. Material topics are topics that have prioritized the
organization to be included in sustainability report. This priority setting is done use the principles
of Stake Inclusivity Interest and Materiality.
There are two basic approaches to using the GRI Standard: First, Using the GRI Standard
as a series to prepare the appropriate sustainability report with Standards. Second, Use the
chosen Standard, or part of its contents, to report specific information For each method of use
of this Standard, there are related claims, or statements of use, set out in this Standard. All
material published along with disclosures based on the GRI Standards is always referred to
using one of these claims. This ensures transparency about how the Standards have been
implemented.
Hence those 10 principles must be followed by the organization through those three
sections as the steps of defining the report content because the aim is to present organizational
performance in relation to the concept broader sustainability. Whteher the pronciples for
defining report content or principles for defining report quality just same importance. Between
them must be ellaborated each other in order to raise the report that qulfill the GRI. The GRI
Standards have been developed primarily to be used together to help an organization prepare
a sustainability report that is in accordance with the Standards. This provides a full and balanced
picture of the organization’s economic, environmental, and social impacts, and how it manages
these impacts. Selected GRI Standards, or parts of their content, can also be used to report
specific information, without preparing a report in accordance with the Standards.