What is the starting point for using the GRI Standards?

The correct answer, GRI 101: Foundation, establishes the essential groundwork for organizations that wish to engage with the GRI Standards. GRI 101 serves as an introductory framework that outlines the basic principles and requirements for sustainability reporting, which are crucial for understanding and adopting the GRI Standards effectively.

Beginning with GRI 101 allows organizations to comprehend the foundational concepts of sustainability reporting, such as defining the organization’s boundaries, stakeholder inclusiveness, sustainability context, materiality, and completeness. These principles are vital as they guide the process of reporting and ensure that the sustainability report is relevant and comprehensive.

By starting with GRI 101, organizations can subsequently build on this foundation with more advanced reporting practices, which may be covered in more specialized standards such as GRI 202, GRI 301, or GRI 501. However, without first understanding the foundational aspects highlighted in GRI 101, organizations may struggle to effectively implement the more advanced elements of the reporting process.