However, when reporting on a disclosure that permits the use of reasons for omission, an organization may deviate from the definition in the Glossary when information is not available for all elements covered in the definition.

This means that an organization is required to apply the definitions provided in the Glossary when using the GRI Standards, and is not permitted to omit or deviate from these definitions. The GRI Standards are to be used together with the GRI Standards Glossary. See clause 3.2 in GRI 101: Foundation for the requirements to report on the reasons for omission. Reasons for omission are permitted for these requirements. Organizations are required to comply with any additional management approach requirements for the topic-specific Standards used. Some topic-specific Standards include additional management approach requirements (see for example, clause 1.2 in GRI 305: Emissions).

Management approach disclosures in topic-specific Standards This disclosure is required to be reported for each material topic to prepare a report in accordance with the GRI Standards. Reasons for omission cannot be used for Disclosure 103-1: Explanation of the material topic and its Boundary. Disclosure 103-3: Evaluation of the management approach.Disclosure 103-2: The management approach and its components.Organizations are required to use GRI 103: Management Approach to report management information about each material topic. Management approach disclosures in GRI 103: Management Approach Reasons for omission can only be used for certain disclosures вЂ“ see Table 1 in GRI 101: Foundation for more detail. Reasons for omission can be used if, in exceptional cases, an organization cannot report a disclosure that is required for reporting in accordance with the GRI Standards. For updates on the GRI Standards, please sign up here. The GSSB will continue to monitor the situation and revise this FAQ as needed.

Organizations should consider whether it is of value to them and their stakeholders to delay their sustainability reporting. However, it is important to note that the usefulness of information is closely tied to whether it is available in time for stakeholders to integrate it into their decision-making.

Please consult these Standards directly for this additional information.ДЇor organizations who feel that a delay to the effective date may assist them to provide complete reporting, we would like to clarify there is no submission deadline for reports or other materials prepared in accordance with the GRI Standards. Please consult clause 3.2 in GRI 101: Foundation 2016 for more information on reasons for omission.ДЇurther, GRI 207 and GRI 403 contain additional information on other cases where reasons for omission are permitted. They provide transparency on how the Standards have been applied. Reasons for omission enable organizations to build up their reporting gradually and respond to all requirements over time. In this case, the organization can explain that the necessary information cannot be obtained or is not of adequate quality to report due to organizational effects related to COVID-19, and provide the expected timeframe for obtaining and reporting this information. IfВ an organization planned to adopt these Standards for a report that will be published in 2021 because it has identified these topics as material but isВ finding it difficult to provide complete reporting (forВ either the Core or Comprehensive option) due to the pandemic,В itВ may use reasons for omissionвЂЇfor the disclosures in these Standards. The following three GRI Topic Standards: GRI 207: Tax 2019, GRI 303: Water and Effluents 2018, and GRI 403: Occupational Health and Safety 2018, will be effective for reports or other materials publishedвЂЇon or after 1 January 2021.

In accordance to meaning