GRI 415 addresses which theme?

The theme addressed by GRI 415 focuses on public policy and lobbying activities. This standard is part of the GRI Standards, which provide a framework for organizations to report their impacts on the economy, environment, and society transparently. GRI 415 specifically emphasizes the importance of understanding how companies engage with public policy, including their lobbying efforts to influence policy decisions. This standard encourages organizations to disclose their political contributions, the processes that govern their lobbying activities, and the impacts of these actions on stakeholders and society at large. By focusing on public policy and lobbying, GRI 415 aims to promote transparency and accountability in how organizations interact with government entities and contribute to public discourse.