In which section of GRI 2 are omissions prohibited?

The correct response is grounded in the specific guidance provided within GRI 2 regarding transparency and the completeness of reported information. Section 1, which focuses on "The Organization and its reporting practices," emphasizes the need for organizations to disclose relevant information in a complete manner, without omissions. This section outlines that all significant aspects of an organization’s impacts must be reported, ensuring that stakeholders receive a comprehensive view of the organization’s performance and practices.

By prohibiting omissions, this section underlines the principle that transparency is crucial for accountability and informed decision-making by stakeholders. Organizations are therefore required to include all information that is necessary for understanding their sustainability performance, creating a clearer picture of their operations.

The other sections, while important in guiding aspects of sustainability reporting, do not specifically address the prohibition of omissions in the same direct manner as Section 1. For instance, the Reporting Principles outline the fundamental concepts of GRI reporting, while stakeholder engagement focuses on the interactions with relevant parties. Performance indicators, on the other hand, detail specific metrics and data but do not enforce a prohibition against omissions in the reporting of organizational practices.