Which of the following best defines a topic boundary in GRI reporting?

The best definition of a topic boundary in GRI reporting is the scope within which impacts occur and the organization’s involvement. This concept refers to the delineation of where a specific sustainability issue affects the organization as well as its stakeholders. The topic boundary encompasses not only the geographical aspects of impact but also the various dimensions of involvement—such as operations, value chains, and stakeholder interactions. Such clarity is vital for understanding the relevance and significance of the reported topic. By defining the topic boundary, organizations can accurately reflect their responsibility and the extent of their impacts, thereby providing stakeholders with a comprehensive view of how sustainability issues connect to their operations and decision-making processes.