Which GRI Standard emphasizes the need for organizations to define their reporting boundaries?

The GRI 101: Foundation standard emphasizes the need for organizations to define their reporting boundaries as part of establishing a clear and comprehensive sustainability reporting framework. This standard provides the essential concepts and principles that guide the reporting process, including the identification of organizational boundaries, stakeholders, and the material topics that need to be reported.

Defining reporting boundaries is crucial because it helps organizations clarify what part of their operations and impacts they are accountable for in their sustainability reports. This process ensures that the report reflects an accurate scope of sustainability performance and stakeholder engagement, allowing for improved transparency and responsibility regarding social, environmental, and economic impacts.

Other GRI standards, such as GRI 301, GRI 402, and GRI 204, focus on specific topics such as materials, labor practices, and procurement practices, respectively, but do not address the broader foundational aspects of reporting boundaries like GRI 101 does. Therefore, GRI 101 is recognized as the standard that particularly highlights the importance of defining these boundaries in sustainability reporting.