What is the purpose of GRI Standard GRI 2: General Disclosures 2021?

The purpose of GRI Standard GRI 2: General Disclosures 2021 is to outline essential information about the organization’s profile and its approach to sustainability. This standard focuses on providing a comprehensive overview of the organization, helping to contextualize its sustainability efforts. It includes details such as the organization’s governance structure, its major impacts on the economy, environment, and society, as well as its strategic priorities concerning sustainability.

By emphasizing aspects like stakeholder engagement, organizational context, and governance, GRI 2 enables organizations to present a clear picture of who they are and how they plan to manage their sustainability performance. This foundational information is critical for stakeholders who are interested in understanding how an organization aligns its operations with broader sustainability goals and principles.