Which of the following best defines "transparency" in GRI reporting?

Transparency in GRI reporting is best defined as making sustainability-related information readily available and understandable. This principle involves openly sharing data, practices, and policies that are relevant to stakeholders, which fosters trust and accountability. By ensuring that the information is easily accessible and presented in a clear manner, organizations enable stakeholders to comprehend the sustainability impacts and performance of the reporting entity. This approach supports informed decision-making and encourages stakeholder engagement.

The focus of GRI on transparency helps organizations to disclose not just successes, but also challenges and areas for improvement, promoting a balanced view of their performance. This is essential for building credibility and demonstrating a commitment to sustainability practices.