Which disclosures relate to material topics in GRI?

The correct choice highlights the specific disclosures outlined in GRI 3-1, 3-2, and 3-3, which pertain directly to material topics. Material topics are those that are deemed significant due to their potential impact on the organization and its stakeholders.

Disclosures 3-1, 3-2, and 3-3 focus on the process of determining what these material topics are, how they are evaluated, and what actions are taken in response to these evaluations. This structured approach helps organizations identify and communicate the most relevant sustainability challenges and opportunities they face, ensuring that their reports are aligned with stakeholder expectations and strategic goals.

The other choices, while potentially relevant to sustainability reporting, do not specifically address the defined process of determining and reporting on material topics as outlined in the GRI standards. For instance, while stakeholder feedback is essential for understanding material issues, it is not a standalone disclosure that encapsulates the entire assessment of materiality outlined in the disclosures mentioned. Similarly, disclosing financial impacts and strategic partnerships, while important, do not specifically relate to the methodology for identifying material topics as required by the GRI framework.