What is the main purpose of the GRI standards?

The main purpose of the GRI standards is to disclose significant impacts on the economy, environment, and people. GRI standards provide a framework for organizations to report on their sustainability performance, which encompasses the social, environmental, and economic dimensions of their operations. By focusing on significant impacts, organizations can ensure their reporting is relevant and meaningful for stakeholders, including investors, customers, and the community. This transparency enables stakeholders to assess the organization's sustainability efforts and outcomes, fostering accountability and trust.

While other options mention important aspects of sustainability and reporting, such as compliance with legal requirements, stakeholder engagement, and internal employee engagement, they do not capture the primary aim of the GRI standards, which is centered around the comprehensive disclosure of an organization's impacts.