What is an example of a topic that might be reported on using GRI Topic-specific Standards?

Using GRI Topic-specific Standards allows organizations to report on various sustainability topics relevant to their operations, stakeholders, and impact on the environment and society. The correct choice, which includes topics like human rights, climate change, and biodiversity, aligns directly with the focus of the GRI standards on environmental, social, and governance (ESG) issues. These topics are increasingly significant in fostering transparency and accountability in sustainability reporting, as they reflect the issues that stakeholders care about and impact long-term value.

Human rights considerations relate to the ethical treatment of individuals and communities, while climate change reporting helps organizations disclose their environmental footprint and initiatives to mitigate adverse effects on the planet. Biodiversity reporting is crucial due to its relevance in assessing ecological impacts, conservation efforts, and regulatory compliance.

In contrast, financial audits, internal company policies, and market share analysis are not typically covered by GRI Topic-specific Standards. These topics focus more on internal operational or financial matters rather than the sustainability impacts on society and the environment, which is the primary concern of GRI reporting. Thus, the choice involving human rights, climate change, and biodiversity is the most fitting example of what GRI Topic-specific Standards are designed to address.