Which of the following is NOT a core component of GRI reporting?

Fundraising strategies are not considered a core component of GRI reporting. The GRI framework focuses primarily on sustainability reporting, emphasizing transparency and accountability of organizations concerning their environmental, social, and governance performance.

Stakeholder engagement is essential in GRI reporting as it ensures that the reporting process is inclusive and reflects the interests and concerns of various stakeholders. This engagement informs the organization's sustainability priorities and helps in setting relevant goals.

Performance metrics are also a crucial part of GRI guidelines, providing indicators that organizations can use to measure and disclose their sustainability performance effectively. These metrics help stakeholders understand the organization's impact and progress over time.

Impact assessment is similarly important, as it involves evaluating the effects of an organization's activities on economic, environmental, and social dimensions. This assessment is key for organizations to understand and communicate their contributions and the implications of their operations.

In contrast, while fundraising may be necessary for some organizations, it does not fall within the GRI's primary focus on sustainability performance and transparency, making it the correct answer in this context.