Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:GRI_Standard
|
| gptkbp:appliesTo |
Organizations preparing sustainability reports
|
| gptkbp:availableOn |
Multiple languages
|
| gptkbp:category |
Sustainability Reporting
|
| gptkbp:firstPublished |
2021
|
| gptkbp:focusesOn |
Material Topics
|
| gptkbp:hasSection |
How to determine material topics
How to report on material topics |
| gptkbp:isCoreStandard |
true
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:GRI_Standards
|
| gptkbp:publishedBy |
gptkb:Global_Reporting_Initiative
|
| gptkbp:relatedTo |
gptkb:GRI_1:_Foundation
gptkb:GRI_2:_General_Disclosures |
| gptkbp:replacedBy |
GRI 103: Management Approach
|
| gptkbp:usedFor |
Identifying material topics
Reporting on material topics |
| gptkbp:website |
https://www.globalreporting.org/standards/gri-standards-download-center/gri-3-material-topics-2021/
|
| gptkbp:bfsParent |
gptkb:GRI_Universal_Standards
|
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
GRI 3: Material Topics
|