What aspects does the GRI advocate for reporting?

The Global Reporting Initiative (GRI) focuses on promoting transparency and accountability in sustainability reporting. The correct choice emphasizes the importance of addressing a wide range of impacts that organizations have on the world. The GRI framework encourages companies to report on human rights, economic, environmental, and social performance, allowing stakeholders to understand how businesses affect their communities and the environment.

This comprehensive approach is crucial for fostering sustainability and responsible business practices, as it goes beyond purely financial metrics to include critical social and environmental considerations. By advocating for this broad scope of reporting, the GRI helps stakeholders, including investors, customers, and communities, gain insight into an organization's long-term viability and ethical standing.

The other choices primarily focus on traditional financial metrics or internal employee metrics, which, while important, do not capture the full spectrum of a company's impact on society and the environment as highlighted by GRI standards.