Which framework helps the overall assessment of all corporate social responsibility (CSR) factors?

The B Impact Assessment is a tool that evaluates a company's impact on its workers, community, and environment but is primarily focused on businesses seeking B Corporation certification. While it addresses key CSR elements, it is not as broadly applicable or comprehensive as the GRI framework, which covers a wider array of sustainability issues.

A code of conduct outlines the ethical standards and expectations for behavior within an organization but does not provide a systematic approach for assessing CSR factors. It serves mainly as a guideline for internal practices rather than a framework for external assessment of CSR performance.

ISO 26000 offers guidance on social responsibility and helps organizations understand their impact on society but does not have a reporting framework like the GRI. While it addresses CSR principles, it lacks the structured reporting system that enables comprehensive evaluation of all CSR factors.