What aspect of reporting does GRI 101 address?

GRI 101 serves as the foundational framework for sustainability reporting, detailing essential principles and requirements for organizations looking to effectively communicate their sustainability practices and impacts. It provides a comprehensive introduction to the GRI Standards, outlining the purpose, principles, and core concepts necessary for organizations to report on their sustainability performance in a structured manner. This foundation helps ensure that reports are transparent, accountable, and aligned with the entities' sustainability goals.

The other options focus on specific components of sustainability reporting rather than the overarching framework. While measuring environmental impacts, assessing economic performance, and managing social issues are crucial elements within the broader context of sustainability reporting, GRI 101 itself does not primarily address these aspects; it instead lays the groundwork upon which such assessments and measurements can be built.