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

While the B Impact Assessment is a valuable tool for measuring a company's social and environmental performance, it primarily focuses on impact assessment for B Corporations. It does not encompass the broader framework needed to evaluate all CSR factors across diverse types of organizations, limiting its scope compared to the GRI.

A code of conduct is an internal document that outlines the ethical standards and expectations for behavior within an organization. Although it can guide CSR practices, it does not provide a comprehensive framework for assessing all CSR factors, as it typically focuses on compliance and ethical behavior rather than overall sustainability reporting.

ISO 26000 offers guidance on social responsibility, but it does not provide a framework for reporting on CSR performance like the GRI does. Instead, it serves more as a guideline for integrating social responsibility into an organization’s practices rather than a structured reporting mechanism for evaluating all CSR factors.