What must organizations disclose regarding their environmental targets?

Organizations are required to disclose quantitative evidence of their performance against environmental targets to provide stakeholders with a clear and measurable understanding of their progress. This requirement is aligned with the principles of transparency and accountability that underpin the Global Reporting Initiative (GRI). By presenting quantitative data, organizations can demonstrate whether they are on track to meet their environmental goals, thereby allowing stakeholders to assess their performance objectively. This evidence facilitates informed decisions by investors, regulators, and the public regarding the organization's commitment to environmental sustainability.

In contrast, while understanding the motivations behind environmental targets can be valuable context for stakeholders, this does not fulfill the core requirement for transparency regarding performance. Similarly, simply disclosing the targets without performance evidence does not provide a meaningful insight into the actual outcomes of their initiatives. The last option, suggesting strategies to evade compliance, is not aligned with sustainable practices or reporting standards and is contrary to the intent of the GRI framework, which advocates for ethical and responsible disclosure.