Which factors are considered in the significance of a potential positive impact?

The significance of a potential positive impact is primarily assessed through the factors of scale, scope, and likelihood.

Scale refers to the magnitude of the positive impact, determining how extensive the effect will be—whether it's localized or global. Scope encompasses the breadth of the impact, considering various dimensions such as environmental, social, and economic effects. Likelihood pertains to the probability that the positive impact will occur or be achieved. Assessing these three factors together provides a comprehensive understanding of how significant a potential positive impact can be within the context of sustainability and reporting practices.

In this framework, other options, while featuring relevant concepts, don't align with the recognized factors specifically outlined for evaluating positive impacts in GRI reporting. For instance, severity and urgency relate more to the negative impacts rather than highlighting the strengths of positive outcomes.