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The GRI Sustainability Taxonomy in action

Worked examples of disclosures, taxonomy elements and validation.

These examples show how common GRI disclosures are tagged, validated and exported using the taxonomy. Each one pairs a disclosure with its taxonomy element, a validation rule and a sample output.

1. Reporting Period

Disclosure: Start and end date of the reporting period

Taxonomy Elements:

  • gri:StartDateOfSustainabilityReporting
  • gri:EndDateOfSustainabilityReporting

Validation Rule: Both dates are required. Missing values will trigger an error.
Example Output:

  • <gri:StartDateOfSustainabilityReporting contextRef=”c1″>2024-01-01</gri:StartDateOfSustainabilityReporting>

2. Organisation Identity

Disclosure: Legal name of the reporting entity

Taxonomy Elements: gri:LegalName

Validation Rule: Required for all reports using GRI 2. Text string must be present.
Example Output:

  • <gri:LegalName contextRef=”c1″>Generation Impact Global SA</gri:LegalName>

3. Material Topics and Justification

Disclosure: Description of how material topics were selected

Taxonomy Elements:

  • gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock
  • gri:ListOfMaterialTopics

Validation Rule: Text block cannot be left empty when GRI 3 is applied.
Example Output:

  • <gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock contextRef=”c1″>
    We used stakeholder interviews and internal workshops to determine relevant material topics.
    </gri:DescriptionOfProcessToDetermineMaterialTopicsTextBlock>

4. Quantitative Metrics with Units

Disclosure: Scope 1 emissions per FTE

Taxonomy Elements: gri:GHGEmissionsScope1PerFTE

Validation Rule: Must include correct unit (e.g. kgCO2e/employee). Numeric value required.
Example Output:

  • <gri:GHGEmissionsScope1PerFTE contextRef=”c1″ unitRef=”u1″ decimals=”2″>1540.35</gri:GHGEmissionsScope1PerFTE>

5. Stakeholder Engagement

Disclosure: Approach to stakeholder engagement (GRI 2-29)

Taxonomy Elements: gri:DescriptionOfApproachToEngagingWithStakeholdersTextBlock

Validation Rule: Text block. A narrative description is expected when reporting with GRI 2.
Example Output:

  • <gri:DescriptionOfApproachToEngagingWithStakeholdersTextBlock contextRef=”c1″>We engage employees, investors, suppliers and local communities through regular consultation and surveys.</gri:DescriptionOfApproachToEngagingWithStakeholdersTextBlock>

Download an illustrative example of a GRI Taxonomy report:

GRI Taxonomy Report – Example (xhtml)

Related pages

Need help?

Implementing digital reporting can be complex, but it doesn’t have to be. At Generation Impact Global, we offer:

  • Technical setup and onboarding support
  • Tagging and validation guidance
  • Integration into your reporting workflows

Talk to our team about taxonomy implementation Contact us.