Which of the following is NOT one of the three universal standards in the GRI?

The correct answer is based on the understanding of the structure of the GRI Standards. The GRI framework includes three universal standards designed to provide a consistent foundation for sustainability reporting. These universal standards are GRI 101: Foundations, which outlines the reporting principles and requirements; GRI 102: General Disclosures, which includes information about the organization and its governance; and GRI 103: Management Approach, which describes how organizations manage their material topics.

GRI 201: Economic Performance, while an important standard, is classified as a topic-specific standard that focuses specifically on economic impacts and is part of the broader set of standards that address particular sustainability topics. Therefore, it does not belong to the three universal standards but rather represents a specific area of reporting within the overall GRI framework. This distinction is key for understanding the foundational elements of GRI reporting.