Which concept is NOT one of the four key concepts at the core of GRI reporting?

Corporate Governance is not one of the four key concepts at the core of GRI reporting. The primary concepts that underpin GRI reporting include Impact, Material Topics, Stakeholder Inclusiveness, and Sustainability Context.

Impact refers to the effect that an organization’s activities have on the economy, environment, and society. Material Topics are issues that are critical for sustainability and stakeholder consideration, guiding the scope of what should be reported. Due Diligence encompasses the process of identifying, assessing, and managing risks and impacts related to sustainability.

While corporate governance is important for any organization’s functioning and provides a framework for accountability and decision-making, it is not explicitly listed among the core GRI concepts. Instead, it may be considered a supporting framework that helps organizations implement GRI guidelines effectively but does not align with the specific core concepts that directly relate to sustainability reporting practices.