Which GRI standard focuses on providing foundational information about the GRI framework?

The GRI 101: Foundations standard is specifically designed to provide a comprehensive overview of the GRI reporting framework. This standard serves as an introductory resource for organizations looking to understand the principles, applicability, and purpose of the GRI Standards. It lays the groundwork for sustainable reporting by detailing the key concepts and terminology that underpin the framework, ensuring that users have a solid foundational knowledge before diving into more detailed standards.

By establishing this foundation, GRI 101 helps organizations set the stage for transparent and effective sustainability reporting. It clarifies the structural approach to reporting, emphasizing that effective communication about sustainability performance is essential for stakeholders. This foundational understanding is crucial for companies to engage in meaningful reporting practices that align with GRI's guidelines.

The other standards mentioned serve different, more specific functions. GRI 102 focuses on general disclosures about an organization's profile and management approach, GRI 103 details how an organization manages its significant impacts on economic, environmental, and social topics, and GRI 200 encompasses a range of performance topics, with economic performance being just one of them. Thus, GRI 101 is the definitive standard for foundational information within the GRI framework.