Which GRI Standard provides generic disclosures for all organizations?

The GRI 102 Standard is specifically designed to provide generic disclosures that are applicable to all organizations, regardless of their industry or sector. This standard serves as a foundational element within the Global Reporting Initiative framework, guiding organizations on the essential aspects they should disclose in their sustainability reports.

GRI 102 covers important topics such as the organization’s profile, governance structure, stakeholder engagement, and overall approach to sustainability. These disclosures help provide stakeholders with a comprehensive understanding of the organization's activities and its impacts on various sustainability aspects, allowing for greater transparency, comparability, and accountability in reporting.

In contrast, the other standards mentioned focus on specific topics. GRI 301 pertains to materials used by an organization, GRI 203 deals with indirect economic impacts, and GRI 401 concerns employment-related issues. Each of these standards targets specific dimensions of sustainability reporting, making them less universally applicable than GRI 102. Thus, GRI 102 is recognized as the generic standard that lays the groundwork for all organizations to report significant sustainability information.