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What is the difference between the core and comprehensive "in accordance" options? Loading...

There are two ‘in accordance’ criteria options, both focused on material Aspects:

  • Core: for each identified material Aspect, the organization should disclose the Generic DMA and at least one Indicator.
  • Comprehensive: for each identified material Aspect, the organization should disclose the Generic DMA and all Indicators related to the material Aspect.

Every GRI reference (indicator code) specifies if the indicator is mandatory or not for both options, and it has also been indicated in the instructions of the template.               

Note that General Standard Disclosures are to be reported for both options, with a larger number reported for the Comprehensive option. 

For example: if an organization has identified 7 material Aspects, it needs to report against at least 7 Indicators to be ‘in accordance’ with the Core option – one for each material Aspect identified. For the ‘in accordance’ Comprehensive option, the organization will need to report against all the Indicators available in the Guidelines for those 7 material Aspects identified. In exceptional cases, reasons for omission may apply. 

If it is your first G4 Sustainability Report, it is recommended to go for ‘Core’ option unless you have a really good reason to go for ‘Comprehensive’ option.