What claim does an EsgaSIS report make against the GRI Standards?

Reporting with reference has exactly three requirements in GRI 1: Foundation 2021. The report carries the first two — a GRI content index, and the statement of use in GRI’s own prescribed wording. The third is yours: once the report is published, GRI has to be told that the Standards were used. That is done through GRI’s Report Registration System, or by writing to reportregistration@globalreporting.org. The report page says so at the point the document is produced.

The content index carries what GRI 1 requires it to carry: its own title, the statement of use, the title of the GRI 1 used, every reported disclosure with its title, the full title of each Standard those disclosures come from including its publication year, and where in the report each one can be found. Only disclosures actually reported are listed. A blank row is not printed as "not reported", because that would assert one of GRI’s four permitted omission reasons on your behalf without anybody choosing it.

Completeness against a fuller report is still computed and shown on the report page. It is guidance about what a more complete report would want, not a verdict, and it does not set the claim or stop the document being produced. Four things can be raised:

• No material topics have been determined — GRI 3-2 requires a list, and the topic disclosures follow from it.
• The process used to determine them (GRI 3-1) has not been described. It cannot be generated for you; it is a record of what your organisation actually did.
• A required disclosure is still empty, including a GRI 3-3 management narrative and a target for every material topic.
• An emission factor used is still provisional. This one is different from the other three: it is the only thing that stops a report being produced at all.