Final answer:
To benchmark an organization's sustainability performance against global competitors, the GRI Sustainability Reporting Standards offer the best framework. The United Nations Global Compact and OECD Guidelines can also provide valuable guidance, but the GRI's specific focus on ESG reporting makes it the most suitable tool for benchmarking purposes.
Step-by-step explanation:
If Human Resources (HR) has been charged with benchmarking the organization's sustainability performance against its global competitors, the GRI Sustainability Reporting Standards would be the best resource to use. The Global Reporting Initiative (GRI) provides a global standard for sustainability reporting, offering a framework for organizations to measure and report their environmental, social, and governance (ESG) performance. Companies can use these standards to assess their sustainability practices against those of competitors and to demonstrate transparency to stakeholders.
The United Nations Global Compact is another resource that encourages companies to adopt sustainable and socially responsible policies. It is not specifically designed for benchmarking but does provide principles that companies can commit to. The OECD Guidelines for Multinational Enterprises offer recommendations for responsible business conduct in a global context, and while they consider sustainability, they are not as specific to sustainability reporting as GRI. Lastly, ISO 26000 provides guidance on social responsibility, but it is not a tool specifically tailored for benchmarking sustainability performance.