In addition to requirements and recommendations, what does the GRI Standards include?

The Global Reporting Initiative (GRI) Standards provide a framework that includes not just requirements and recommendations, but also guidance for reporters. This guidance is crucial as it offers specific directions and information on how organizations can effectively implement the standards in their sustainability reporting. It helps organizations understand the reporting process, how to retrieve and present relevant data, and ways to engage stakeholders effectively. Such guidance is essential to ensure that reports are consistent, comparable, and transparent, ultimately leading to better decision-making and enhanced accountability.

In terms of the other options, while a glossary of terms can aid understanding, it does not provide the comprehensive support that guidance does. Mandatory timelines are not a component of the GRI Standards, as the initiative promotes flexibility and adaptability in reporting practices among organizations. Case studies, while valuable for illustrating best practices, are not part of the core framework of the GRI Standards themselves. Overall, the inclusion of guidance for reporters is a key element that supports the effective adoption and implementation of GRI standards in sustainability efforts.