What aspect of sustainability does GRI 2 focus on?

GRI 2 is centered on providing essential information regarding the organizational profile and sustainability approach. This means it emphasizes the importance of transparency in an organization’s sustainability practices and how these are integrated into its overall strategy. By detailing the organizational profile, GRI 2 encourages entities to share information about their governance structure, their stakeholders, and how they manage sustainability-related risks and opportunities.

This focus ensures that stakeholders—such as investors, customers, and the community—can understand the organization’s commitments and performance concerning sustainability, thus fostering accountability and informed decision-making. A well-defined organizational profile is crucial for stakeholders to assess a company's approach to sustainability and the contextual factors that influence its sustainability reports.

In contrast, financial sustainability, social equity, and environmental protection represent specific dimensions of sustainability that may be addressed in other GRI standards or subsections but are not the primary focus of GRI 2. This holistic view allows organizations to convey a comprehensive narrative around their sustainability efforts.