Which statement about GRI Topic Standards and SDGs is true?

The statement that not all disclosures will link to the Sustainable Development Goals (SDGs) is accurate because GRI Topic Standards cover a broad range of sustainability reporting areas, some of which may not directly align with the specific targets set by the SDGs. The GRI framework encourages organizations to report on various ESG (Environmental, Social, and Governance) topics, and while many of these topics can contribute to achieving the SDGs, it is not a requirement for every disclosure to explicitly connect to them.

The SDGs encompass a wide array of global challenges, and companies may report on other important issues that, while significant, may not directly align with specific SDG targets. For example, a company might disclose its impacts and performance related to labor rights or corporate governance without a direct correlation to a particular SDG.

In contrast, the other statements imply an incorrect relationship between the GRI disclosures and the SDGs. Claiming that all disclosures link to the SDGs oversimplifies the diverse nature of sustainability reporting. Moreover, the assertion that only environmental or social disclosures are linked to the SDGs ignores the multidimensional nature of sustainability that encompasses all three pillars: environmental, social, and governance.