LAYER 2 · Sustainability reporting & disclosure
GRI Standards – Impact Reporting
GRI is the world's most widely used sustainability reporting standard, focused on a company's impacts on the economy, environment and people. On Sustainability 360° (Bền vững 360°), FTS CSRA experts explain its three-tier architecture, key disclosure codes and the materiality process. They also cover GRI 101 (effective 2026) and GRI 102 and 103 (effective 2027), so Vietnamese companies can prepare early.
Criteria used by FTS Impact Lab
In the Assess tool you can check your initiative against each criterion below (met, partly met, not met, not applicable).
- Material topics are determined by impacts on economy, environment and people (GRI 3)
- General disclosures on the organisation, governance and stakeholders (GRI 2)
- Sector standards applied where available (GRI 11–14)
- Each material topic has a management approach and topic-standard indicators
- Climate, energy and biodiversity data where material (GRI 101–103)
- A GRI content index and data collection method
Example indicators to track
- Material topics and GRI indicators reported
- GRI 305-1/2: scope 1 and 2 emissions (tCO₂e)
- GRI 403-9: work-related injuries
- GRI 413-1: % operations with community programmes
FTS Impact Lab refers to this framework for analysis and advice. Results are not a certification or an official conformity assessment.