What does 'sustainability context' refer to in GRI reporting?

‘Sustainability context’ in GRI reporting refers to considering the broader environmental, social, and economic systems in which an organization operates. This concept reflects the idea that organizations do not function in isolation; rather, they are part of larger systems that include various stakeholders and factors that can influence their sustainability performance.

Understanding sustainability context allows organizations to assess their impact not just in relation to their own activities but also in relation to global trends, societal needs, and ecological limits. It encourages organizations to look beyond their internal performance metrics and consider how their actions contribute to or detract from sustainable development objectives, such as climate change mitigation, social equity, and economic stability. By framing their reporting within this broader context, organizations can better identify risks, opportunities, and responsibilities, leading to more meaningful and impactful sustainability disclosures.