Preparing a GRI content index

The content index is the last thing written and the first thing many readers, analysts and rating agencies look at: it shows at a glance which GRI disclosures a company reports, where to find them, and what it has left out. It is also where most errors in GRI claims are found. This guide explains what a content index is and must contain, the statement of use, works through part of an agribusiness's index, and covers omissions, references to other reports and the final steps of notifying GRI.

By Muhammad Bilal, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. 4 minute read.

Short answer

A GRI content index is the table that shows where each GRI disclosure a company reports can be found, and the reason for any requirement it omits. It is required whether a company reports in accordance with the GRI Standards or with reference to them. For reporting in accordance, the index includes a statement of use, the version of GRI 1 used and the applicable sector standards; for every GRI 2 disclosure, GRI 3 disclosure and topic standard disclosure reported, the location, by page number or URL, and any omitted requirement with the reason and an explanation; the reference numbers from the applicable sector standards; and a list of the sector standard's likely material topics the company judged not material, with explanations. Reasons for omission are limited to four: not applicable, legal prohibitions, confidentiality constraints, and information unavailable or incomplete. The statement of use says, for example, that the company has reported in accordance with the GRI Standards for a stated period. The index can point to other public documents, such as an annual report, and the company completes its report by notifying GRI.

At a glance

Required for
Both ways of reporting
Shows
Where each disclosure is
Omissions
Reason and explanation
Reasons allowed
Four
Sector topics
Not material: explain
Final step
Notify GRI
Preparing a GRI content indexRequired for: Both ways of reporting; Shows: Where each disclosure is; Omissions: Reason and explanation; Reasons allowed: Four; Sector topics: Not material: explain; Final step: Notify GRI.KEY FACTS AT A GLANCEPreparing a GRI content indexRequired forBoth ways of reportingShowsWhere each disclosure isOmissionsReason and explanationReasons allowedFourSector topicsNot material: explainFinal stepNotify GRITax BakersPreparing a GRI content indexRequired for: Both ways of reporting; Shows: Where each disclosure is; Omissions: Reason and explanation; Reasons allowed: Four; Sector topics: Not material: explain; Final step: Notify GRI.KEY FACTS AT A GLANCEPreparing a GRI content indexRequired forBoth ways of reportingShowsWhere each disclosure isOmissionsReason and explanationReasons allowedFourSector topicsNot material: explainFinal stepNotify GRITax Bakers
Key facts at a glance, as set out in this guide.

What is a GRI content index?

It is a navigation and accountability tool required by GRI 1 Foundation: a table, published with the report or online, listing the GRI disclosures the company reports and where each can be found. It lets readers check the company's claim about how it used the GRI Standards. See the GRI universal standards.

What must a GRI content index contain?

  • The statement of use, the title of GRI 1 used and, for reporting in accordance, the applicable sector standards.
  • Each GRI 2 and GRI 3 disclosure, and each topic standard disclosure reported for a material topic, with the standard's title and year, such as GRI 303: Water and Effluents 2018.
  • The location of each disclosure: page numbers, section titles or URLs.
  • For each omitted requirement: which requirement, the reason and an explanation.
  • The reference numbers of the sector standard's likely material topics and disclosures.
  • A list of the sector standard's topics determined not material, with explanations.

A company reporting with reference to the GRI Standards includes the statement of use and the disclosures it used, with their locations. See GRI sector standards.

What is the statement of use?

A short sentence at the top of the index stating how the company used the standards. For reporting in accordance: the company has reported in accordance with the GRI Standards for the period from a start date to an end date. For reporting with reference: the company has reported the information cited in the GRI content index for the period, with reference to the GRI Standards. The two must not be mixed, and a report that does not meet all nine requirements of GRI 1 cannot claim to be in accordance.

A GRI content index in practice: an agribusiness's index

An agribusiness reporting in accordance with the GRI Standards and GRI 13 publishes its index online. Extracts:

Extracts from an agribusiness's GRI content indexExtracts from an agribusiness's GRI content indexLocationOmission or noteGRI 2-1 OrganizationaldetailsReport, page 4NoneGRI 3-2 List ofmaterial topicsReport, page 11NoneGRI 102-5 Grossscope 1 emissionsAnnual report,IFRS S2 sectionGHG Protocol basisGRI 403-9 Work-related injuriesReport, page 27Contractor hours omitted:unavailable, from 2028GRI 13: Animal healthand welfareNot materialNo livestock
Every line tells the reader where to look, or why something is missing.

Each line gives a location a reader can follow. The injury figures omit contractors' hours worked, so the index states the requirement omitted, the reason, information unavailable, and that collection begins in 2028. Emissions are located in the annual report's IFRS S2 section, which the company uses for both reports. Animal health and welfare, a GRI 13 topic, is listed as not material with its explanation. See GRI and the ISSB.

How are omissions reported?

A company can omit a required disclosure, or part of one, only for one of four reasons: the requirement is not applicable; disclosure is legally prohibited; it is subject to specific confidentiality constraints; or the information is unavailable or incomplete. It identifies exactly what is omitted and explains: for not applicable, why; for unavailable information, what steps it is taking to obtain it and when. Omissions are visible to every reader of the index, so many omissions undermine the claim to report in accordance. See GRI topic standards.

Can the index point to other reports?

Yes. The location can be any publicly available document, such as the annual report, a sustainability statement under the ESRS, IFRS S1 and S2 disclosures, a policy on the company's website or a separate data file, as long as the reference is specific enough to find the information. This is how companies avoid duplicating disclosures across frameworks, for example using the GRI and EFRAG interoperability index for ESRS reporters. See ESRS 2 general disclosures.

What completes a GRI report?

Publishing the report and index, and notifying GRI of the use of the standards and the statement of use: companies reporting in accordance must notify GRI, the last of GRI 1's nine requirements. Companies should also check that the versions cited are current, that every material topic has its GRI 3-3 disclosure, and that any external assurance is described under GRI 2-5. See getting ready for sustainability assurance.

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Questions people ask

What is a GRI content index?

A table listing the GRI disclosures a company reports, where each can be found, and the reasons for any omissions.

Is a GRI content index required?

Yes, both for reporting in accordance with the GRI Standards and for reporting with reference to them.

What are the reasons for omission under GRI?

Not applicable, legal prohibitions, confidentiality constraints, and information unavailable or incomplete, each with an explanation.

Can a GRI content index refer to other reports?

Yes, to any publicly available document, such as the annual report or IFRS S2 disclosures, if the reference is specific.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Global Reporting Initiative: the GRI Standards
  2. GRI 103: Energy 2025, effective 1 January 2027
  3. BDO: GRI updates 2025 to 2027
  4. GRI: Sector Program

Rules and fees change. If you are reading this long after October 12, 2026, confirm the figures with the source before you rely on them.

SustainabilityGRI 1, 2 and 3: the universal standardsSustainabilityGRI sector standardsSustainabilityThe GRI Standards explained

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