Which of the following is NOT a permitted reason for omissions according to GRI 101?

The choice of excessive cost to gather information as a reason for omission is not permitted according to GRI 101 guidelines. The Global Reporting Initiative emphasizes transparency and accountability in sustainability reporting. When organizations report on their sustainability practices, they are expected to disclose relevant information to stakeholders, regardless of the cost involved in gathering that information.

GRI recognizes that confidentiality constraints, specific legal prohibitions, and cases where information is genuinely unavailable may necessitate omissions. These reasons may pertain to privacy concerns, compliance with laws, or circumstances outside of the organization’s control that prevent the collection of specific data. However, the mere assertion that gathering the information would be excessively costly does not align with the GRI's commitment to ensuring that entities strive to provide comprehensive and meaningful disclosures, as cost considerations may lead to selective reporting rather than informed sustainability practices.