What Is a GRI Content Index?
Template, Requirements and Example
Reading Time
5 min
Article Sections
6
Share Links
3
On This Page
Article Section
Introduction
A reader wants to check one figure in a sustainability report, but nothing shows which disclosure it answers or where the supporting information sits. Data owners and assurance teams face the same problem when they try to trace a claim back to its source.
The GRI content index solves this. GRI describes it as a way to make reported information traceable and to increase credibility and transparency, and GRI 1 requires one for both ways of reporting with the Standards. Since January 2026, GRI also offers a dedicated template for Sector Standards users.
This article explains what a GRI content index is, what it must contain, how the official GRI content index template works, and what a completed entry looks like.
Article Section
What a GRI Content Index Is?
The GRI content index is an overview of an organisation's reported information. It shows which GRI Standards and disclosures the organisation has used and where readers can find each one. A disclosure is a specific item of information that a GRI Standard asks an organisation to report.
It exists because reported information is often spread across several places, such as a standalone sustainability report, web pages and an annual report. The index acts as the map. It can sit inside the report or be published separately, provided the report links to it or refers to it.
There are two ways to claim use of the GRI Standards. Reporting in accordance with the Standards means meeting nine requirements in GRI 1. Reporting with reference to the Standards has three requirements and suits organisations that use selected Standards for specific purposes or are working toward the full approach. Each claim needs a content index, but the contents differ.
One rule shapes how the index is used: it points to information. It should not repeat the disclosures themselves, apart from brief items such as the reporting period.
Article Section
GRI Content Index Requirements, Template and Example
What an in accordance index must contain?
GRI 1, Requirement 7 sets the list. The index needs the title GRI content index, the statement of use, the title of GRI 1 used and the titles of any applicable Sector Standards. It must list the organisation's material topics, plus any Sector Standard topics judged not material, with an explanation. It must also list every reported disclosure with its title, the Standard it comes from and its location, together with any reasons for omission and Sector Standard reference numbers.
What a with reference index needs?
The list is shorter: the title, the statement of use, GRI 1 used, the reported disclosures with titles, the Standards they come from, and their locations. The statement of use also has different wording, so the two claims cannot share one sentence.
The four reasons for omission
If an organisation cannot report a disclosure or part of one, it names the omitted item, chooses one permitted reason and gives the required explanation, all inside the index. The four reasons are not applicable, legal prohibitions, confidentiality constraints, and information unavailable or incomplete. Reasons for omission are not permitted for Disclosures 2-1 to 2-5, 3-1 and 3-2.
The official GRI template
GRI provides a free Excel template in English, with instructions for both types of claim. It lets you enter your material topics, the reported disclosures and the titles of the Standards used. Since January 2026, a dedicated version covers Sector Standards users. Any layout is acceptable if it meets Requirement 7.
A worked example
The statement of use comes first. It names the organisation, says it has reported in accordance with the GRI Standards, and gives the start and end dates of the reporting period. Copy the exact wording from GRI 1. Below it, each row names the Standard, such as GRI 2: General Disclosures 2021, then the disclosure title, such as 2-6 Activities, value chain and other business relationships, and its location, such as a page number or link.
Article Section
Getting the Content Index Right in Practice
Fill the Universal Standards rows first
GRI 2 and GRI 3 rows apply to every reporter, so they are the quickest to complete and give the index its base.
Organise disclosures by material topic
List Topic Standard disclosures under each material topic so readers can follow a topic from selection to reporting.
Make locations specific
Give page numbers or links, and list every location when a disclosure is spread across several pages.
Use omissions sparingly
GRI says confidentiality constraints and unavailable information should be used only in exceptional cases, because frequent use reduces the credibility of the report.
Use full titles with the publication year
Write titles such as GRI 303: Water and Effluents 2018, because the year shows which version was used.
Keep the index in step with the report
Update the index whenever the report changes, so assurance teams can trace each disclosure without gaps.
Article Section
Conclusion
The GRI content index is the traceability layer of a GRI report. Its required contents form a fixed list, and GRI's template gives a ready structure for it. Every row gives a reader a route from a claim back to its evidence.
Download the template, complete the GRI 2 and GRI 3 rows first, and then add each material topic with its disclosures and locations.
Article Section
Frequently Asked Questions
What is a GRI content index?
A GRI content index is a table that lists the GRI Standards and disclosures a report uses and shows where each piece of information can be found.
What should a GRI content index include?
It must include the statement of use, the GRI 1 version, and the reported disclosures with their source Standards and locations, plus material topics, Sector Standard details and reasons for omission for in accordance reporting.
Is a GRI content index mandatory?
Yes, publishing one is a requirement for both in accordance and with reference claims, although using GRI's template is optional.
Where can I download the GRI content index template?
GRI offers it free in English as an Excel file on its Content Index Template page under Reporting tools, with a separate version for Sector Standards users.
What is the difference between an in accordance and a with reference content index?
The in accordance index has a longer required list, including material topics, Sector Standard details and reasons for omission, and it uses different statement of use wording.
Keep Reading
Related Blogs
Next Step
Ready to turn ESG complexity into strategic advantage?
Talk to ESG Astraa about disclosures, climate strategy, governance controls, and execution support for your team.