What do greenhouse gases represent in GRI reporting?

Greenhouse gases in GRI (Global Reporting Initiative) reporting primarily represent emissions. This focus stems from the recognition that greenhouse gases are a significant contributor to climate change and environmental degradation. GRI guidelines aim to provide transparency regarding an organization's environmental impact, and documenting greenhouse gas emissions is a critical aspect of this process.

By representing emissions, organizations can measure and disclose their contributions to climate change and subsequently take steps to mitigate these impacts. Reporting on greenhouse gases involves not only quantifying the emissions produced from various activities but also setting targets for reduction and implementing strategies to achieve them. This accountability helps stakeholders understand an organization's environmental performance and its commitment to sustainability.

The other options relate to different facets of organizational performance. Social impacts refer to the effects on communities and people due to the organization's operations, economic performance covers financial results and value creation, and environmental strategies pertain to the plans and policies aimed at addressing environmental issues—none of which center specifically on the quantification of greenhouse gas emissions.