What does GRI 102 primarily cover in sustainability reporting?

GRI 102 focuses on general disclosures that provide essential information about an organization's profile, governance structure, and its approach to sustainability reporting. This aspect is crucial because it sets the context for understanding the organization's sustainability efforts, allowing stakeholders to see how governance and organizational details influence environmental, social, and economic performance. By implementing GRI 102, organizations can ensure transparency and provide stakeholders with a comprehensive view of their operations, strategies, and practices. Understanding these general disclosures lays the groundwork for more detailed sustainability metrics and performance evaluations outlined in other GRI standards.