Which of the following is NOT one of the three Universal Standards in the GRI framework?

The three Universal Standards in the GRI framework are designed to provide a structure for organizations to report their sustainability impacts comprehensively. These standards include GRI 1: Foundation 2021, which outlines the basic principles and requirements for using the GRI Standards; GRI 2: General Disclosures 2021, which requires organizations to disclose information about their organizational profile, governance structure, and stakeholder engagement; and GRI 3: Material Topics 2021, which helps organizations identify and report on key topics that are significant to their stakeholders and the organization itself.

The option labeled as Stakeholder Engagement does not belong to the Universal Standards, which is why this answer choice is correct. Instead, while stakeholder engagement is an important component of the reporting process, specifically, it is addressed within the context of understanding material topics in the standards, rather than being listed as its own separate universal standard. Therefore, this distinction clarifies that stakeholder engagement itself is a necessary aspect of the broader framework but does not stand alone as one of the three Universal Standards.