What is required under the Sustainability Context principle according to GRI?

The requirement under the Sustainability Context principle according to GRI is to present performance within the broader sustainability context. This principle emphasizes that organizations should evaluate their sustainability performance not in isolation but in relation to the larger environmental, social, and economic systems. By framing performance in this broader context, companies are better able to understand their impacts, the significance of their achievements or shortcomings, and how they contribute to or detract from sustainable development goals and challenges.

This approach not only enhances stakeholder understanding but also encourages organizations to look beyond their own operations and consider their influence on global sustainability issues. It invites a comprehensive assessment that connects internal practices with external conditions, thereby fostering a more holistic view of sustainability.

In contrast, assessing performance solely in a financial context or discussing sustainability without considering external factors would not fulfill the principle's aim. Focusing only on internal sustainability practices also misses the opportunity to engage with the wider implications of the organization's impacts. Hence, the correct approach under the Sustainability Context principle aligns with presenting performance in relation to the broader sustainability landscape.