Key aspects of disclosures within the GRI include which of the following?

The correct answer reflects important attributes of disclosures in the Global Reporting Initiative (GRI) framework. One key aspect is the need for each disclosure to be clearly identified with a title and a unique number. This is crucial because it enhances the clarity and accessibility of information for users, making it easier to reference and comprehend the specific disclosures.

The inclusion of disclosures within a distinct format, such as appearing in a box, also contributes to the organization of information. This visual separation can help users quickly identify and differentiate key data points or disclosures from the rest of the text, improving the readability and overall presentation of sustainability reports.

Both of these features align with GRI’s goal of ensuring transparency and facilitating stakeholder engagement through clear and systematically structured disclosures. By combining these aspects, GRI enhances the effectiveness of sustainability reporting, allowing stakeholders to quickly find and understand the information they need.

While not every standard may include disclosures or present them the same way, the emphasis on well-structured and identifiable information is a critical requirement in the GRI framework.