What does 'disclosure' define in the context of GRI reporting?

In the context of GRI reporting, 'disclosure' specifically refers to the particular information that an organization is required to report on. This encompasses quantitative and qualitative data relevant to sustainability impacts, practices, and outcomes as suggested by the GRI Standards. The focus on specific information ensures transparency and accountability, allowing stakeholders to understand the organization's performance in terms of economic, environmental, and social criteria.

The other options do not capture the essence of what 'disclosure' means in the GRI framework. The approval process relates more to governance than to the content of the report. The design of the report pertains to its structure and presentation rather than the information itself. Lastly, while all submitted data might include disclosures, it is too broad and does not specifically signify the targeted information that must be shared according to GRI guidelines.