What principle determines the significance of topics for reporting in the GRI framework?

The Materiality Principle is fundamental to the GRI framework as it guides organizations in determining which topics are significant for reporting. This principle focuses on the importance of the issues that may affect the organization's ability to create value over time and that are relevant to stakeholders. By understanding what is material, organizations can prioritize reporting on topics that are of greatest interest and significance to their stakeholders, including investors, customers, employees, and the broader community.

Materiality helps ensure that the reported information is not only relevant but also adequately reflects the organization's impacts, risks, and opportunities. This principle reinforces the necessity for a comprehensive understanding of stakeholder expectations and the potential effects of the organization's operations on economic, environmental, and social factors.

In contrast, the other principles listed, such as Relevance, Impact, and Inclusiveness, serve different purposes within the GRI framework. While these principles contribute to a holistic approach to sustainability reporting, it is the Materiality Principle that directly dictates which topics require attention based on their significance to the organization and its stakeholders.