Which approach is advised for organizations preparing sustainability reports under GRI?

Aligning reports with organizational goals and local context is integral to effective sustainability reporting under the GRI framework. This approach ensures that the reported information is relevant and material to stakeholders, reflecting the specific challenges and opportunities that the organization faces. By considering the unique aspects of their operations and the environment in which they function, organizations can provide insights that are meaningful, actionable, and tailored to their stakeholders' interests.

This alignment helps organizations effectively communicate their sustainability efforts and outcomes, thereby fostering credibility and stakeholder trust. Furthermore, addressing local context allows for an understanding of the social, environmental, and economic impacts relevant to the organization, which is essential for making informed decisions and demonstrating accountability.

Using generic templates without customization fails to capture the specific needs and circumstances of the organization, while relying solely on financial data neglects the broader array of sustainability indicators that GRI emphasizes. Outdated reporting frameworks may not reflect current best practices or stakeholder expectations, ultimately diminishing the effectiveness of the report. Therefore, the advised approach emphasizes a tailored strategy that integrates organizational objectives with situational relevance.