How should organizations handle uncertainties in sustainability reporting, according to GRI?

Organizations should handle uncertainties in sustainability reporting by disclosing those uncertainties and the assumptions made during the reporting process. This approach aligns with the principles of transparency and accountability that are essential to sustainability reporting. By openly communicating the uncertainties, organizations allow stakeholders to better understand the context of the reported information and evaluate the reliability and relevance of the data.

Providing this level of clarity helps stakeholders make informed decisions based on the reported information. It also underscores the credibility of the report, as stakeholders can see the complexities involved in measuring sustainability impacts. By detailing specific uncertainties and the rationale behind certain assumptions, organizations also pave the way for greater stakeholder engagement and trust.

The other options lack this transparency. Omitting references to uncertainties or offering vague statements does not inform or engage stakeholders effectively. Similarly, making assumptions without explanations can lead to misunderstanding and diminish the credibility of the report. Thus, disclosing uncertainties and assumptions is the most responsible and beneficial approach in sustainability reporting.