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The GRI Community: Material Topics (200s)

Trendspotting: October 2022 Edition

What did companies report?


The figure shows what percentage of top 5 material topics in each region’s 2020 reporting concerns the 200 series of GRI
(economic Topic Standards). The remaining percentage of material topics covers environmental and social topics. The
figure shows Asia, Europe, Latin America & the Carribean and North America, respectively. Other regions have been
excluded due to a lack of data.

GRI Community average: Most common economic topics (2020):

16% of all material topics 1 - GRI 205: Anti-Corruption


are regarding economic 2 - GRI 201: Economic Performance
matters (200s) 3 - GRI 202: Market Presence

Sector Breakdown
The tables below show the percentage of top 5 material topics from the 200s series of GRI Topic Standards.
For the 8 respective sectors, the 2018 to 2020 reporting years are included.

Consumer Discretionary: Consumer Staples:

300s 7% 21% 7% 300s 10% 13% 9%

Energy: Financial Services:

300s 23% 24% 17% 300s 35% 34% 20%


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Healthcare: Information Technology:

300s 5% 11% 0% 300s 13% 13% 15%

Materials: Real Estate:

300s 13% 9% 15% 300s 29% 30% 7%

About the research Healthcare; 8


Asia; 14
sample North
Left: Regional breakdown of Community
members analyzed (expressed in # of
Materials; 13

America; 24 Consumer
In January 2022, we analyzed materiality companies
Discre�onary; 7
Latin
assessments of 80 reporting GRI Community
America; 8
members’, with annual turnover greater than Consumer Staples;
EUR 1 billion, most recent reports . These Right: Sector breakdown of Community Energy; 6 8
were either annual, integrated or stand-alone members analyzed (expressed in # of
sustainability reports from the 2018 to 2020 companies). 19 organizations from the Informa�on
reporting years. sample are classified under other sectors Technology; 5 Financial Services;
Real estate; 4 10
Europe; 34

An exclusive benefit of GRI Community membership.


Disclaimer

Source of information: GRI Community member reports. Date of access: January 2022. Research sample: Reporting Community members’ (with revenues greater than EUR 1 billion) with reports from 2018 to 2020. To ease the comparability
of information, certain sectors have been aggregated according to the Global Industry Classification Standards. Consumer Discretionary: Automobiles, Consumer Durables & Apparel, Retailing. Consumer Staples: Food Retailing, Food
Products & Beverages, Tobacco, Household & personal products Materials: Metals Products, Construction Material, Mining and Chemicals.

For any queries or comments, please contact us at: community@globalreporting.org

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