Which standard provides a framework for the disclosure of sustainability practices?

The correct answer is that all the listed standards provide a framework for the disclosure of sustainability practices. GRI 101 serves as the foundational document that outlines the GRI Standards and their application, ensuring that organizations understand how to effectively report on sustainability issues. GRI 102 focuses on the general disclosures that organizations should provide, such as information about their governance, strategy, and stakeholder engagement. GRI 103 specifically addresses the management approach to sustainability topics, detailing how organizations manage their impacts and addressing stakeholder concerns.

Together, these standards create a comprehensive framework that helps organizations disclose their sustainability practices, ensuring transparency and accountability in reporting. Each standard plays a unique role within the overall GRI framework, making it crucial for organizations to consider all of them for a full understanding of sustainability reporting.