What could be a potential limitation of GRI reporting?

The potential for non-comparable data is a significant limitation of GRI reporting because organizations differ greatly in their operational contexts, strategies, and stakeholder expectations. While the GRI provides a framework for sustainability reporting, the nature of the data collected can vary widely between organizations, leading to challenges when comparing reports across different entities. Variations in the criteria used for data collection, differing scopes of reporting, and the diverse sustainability challenges faced by each organization can result in inconsistencies and a lack of standardization. As a result, stakeholders may find it difficult to draw meaningful comparisons or conclusions from the reported data, undermining the effectiveness of GRI as a benchmarking tool in sustainability practices.

The other choices, while they highlight important aspects of GRI reporting, do not address the issue of data comparability as directly as this one does.