Where have topic Boundary disclosures been relocated in GRI reports?

Topic Boundary disclosures have been relocated to Disclosure 103-1 in GRI reports. This section focuses on the management approach for each material topic, which includes understanding the organization's boundaries concerning specific topics. By placing topic boundary disclosures here, the GRI enhances the clarity regarding which aspects and stakeholders are affected by the organization's practices and policies. This strategic placement helps organizations articulate both the scope and the impact of their sustainability initiatives, thereby promoting a more comprehensive picture of how they address various sustainability matters. This aligns with the overall goal of the GRI to improve transparency and relevance in sustainability reporting.