Which of the following is included in the quality principles of GRI?

The quality principle of balance in the Global Reporting Initiative (GRI) emphasizes the need for a report to provide a fair representation of the entity's performance, including both positive and negative contributions. Balance ensures transparency by requiring organizations to report not only on their achievements but also on their challenges and areas for improvement. This principle encourages stakeholders to gain a comprehensive understanding of the organization’s impact, fostering trust and accountability.

In contrast, while the other options may be relevant to broader discussions about reporting and business practices, they are not classified as core principles under the GRI quality guidelines. Efficiency pertains to the optimal use of resources but does not directly relate to reporting principles. Innovation focuses on new ideas and methods which, although advantageous for performance, do not inherently enhance the quality of reporting. Visibility deals more with the accessibility of information rather than its balanced presentation. Thus, balance stands out as a vital component of GRI's quality principles.