What does GRI 101: Foundation define?

GRI 101: Foundation serves as the introductory document to the Global Reporting Initiative’s framework, providing crucial guidance on the fundamental principles, concepts, and structure of sustainability reporting. This document is essential for organizations aiming to understand how to effectively implement sustainability reporting practices aligned with GRI standards. It covers key aspects such as the core principles of transparency, accountability, and stakeholder inclusiveness, which are vital for developing a robust sustainability report.

By referencing GRI 101: Foundation as a basis for understanding the reporting process, organizations can ensure that they are following the correct methodology and utilizing the appropriate guidelines for their sustainability reports. This foundation lays the groundwork for integrating sustainability into organizational strategy and operations, making it a critical resource for any entity looking to enhance its reporting practices in alignment with internationally recognized standards.