What type of organizations can use GRI Standards?

The GRI Standards are designed to be inclusive and versatile, meaning that they can be utilized by all types of organizations, regardless of their size, sector, or geographical location. This comprehensive applicability ensures that various entities—including corporations, small businesses, government bodies, non-profits, and others—can adopt these standards to enhance their sustainability reporting. By transcending particular categories or limitations, GRI Standards facilitate a broad range of organizations in measuring and communicating their economic, environmental, and social impacts, ultimately fostering greater transparency and accountability.

Other options reflect overly restrictive interpretations of the GRI Standards' applicability, which would limit the standards' reach and usefulness in promoting sustainability reporting across diverse contexts. Restricting the use to only one type of organization would undermine the GRI's purpose of encouraging widespread engagement with sustainability practices.