Who is the main audience for GRI reports?

The main audience for GRI reports comprises various stakeholders, which include investors, employees, customers, and the broader community. GRI reports are designed to communicate sustainability performance and impacts to these groups, who have a vested interest in the organization’s operations and their influence on economic, social, and environmental dimensions.

Investors utilize the information to make informed decisions about the company's long-term sustainability and risk management, while employees may engage with the reports to understand their employer's commitments to sustainable practices and how their roles contribute to broader goals. Customers increasingly prefer to engage with companies that demonstrate transparency and accountability regarding sustainability. The broader community, including local residents and societal representatives, has interests in how organizations operate within their environment and communities.

The significance of the GRI framework lies in its ability to facilitate dialogue and engagement with these stakeholders, thereby enhancing accountability and transparency regarding the organization’s sustainability efforts. Other options represent important audiences in certain contexts, but they do not encompass the comprehensive range of entities that GRI reports aim to inform and engage, thus making them less relevant in this particular context.