What is the relationship between GRI and the United Nations Sustainable Development Goals (SDGs)?

The relationship between GRI and the United Nations Sustainable Development Goals (SDGs) is grounded in the purpose and design of GRI standards, which serve as a framework for organizations to disclose their sustainability impacts. Specifically, GRI reporting supports organizations in aligning their sustainability efforts with the SDGs by providing a structured approach to measure and communicate their contributions toward these global goals.

By adopting GRI standards, organizations can identify and report on key areas relevant to the SDGs, thus enabling them to demonstrate their commitment to sustainable development. This alignment helps organizations not only to track their sustainability performance but also to enhance transparency and accountability in their contributions to global challenges such as poverty, inequality, climate change, and environmental degradation.

In contrast, the other options misinterpret the nature and applicability of GRI reporting. For instance, GRI reporting does not conflict with the SDGs; instead, they are complementary. The assertion that it is solely intended for large corporations overlooks the versatility of GRI standards, which can be applied by organizations of all types and sizes, including small and medium enterprises. Lastly, indicating that GRI standards are only applicable to non-profit organizations neglects the broad applicability across various sectors, including public agencies and private enterprises.