The current quantum resource theory for Gaussian steering in continuous-variable systems is flawed and incomplete. Its primary shortcoming stems from an inadequate comprehension of the architecture of Gaussian channels transforming Gaussian unsteerable states into Gaussian unsteerable states, resulting in a restricted selection of free operations. In the present paper we explore in depth the structure of such -mode Gaussian channels and introduce a class of Gaussian unsteerable channels and a class of maximal Gaussian unsteerable channels, both of which may be chosen as free operations, which completes the resource theory for Gaussian steering from to by using Alice's Gaussian measurements. We also propose two quantifications () of -mode Gaussian steering from to . The computation of the value of is straightforward and efficient, as it relies solely on the covariance matrices of Gaussian states, eliminating the need for any optimization procedures. Though the are not genuine Gaussian steering measures, they have some nice properties such as being nonincreasing under certain Gaussian unsteerable channels. Additionally, we compare with the Gaussian steering measure , which is based on the Uhlmann fidelity, revealing that is an upper bound of for a certain class of -mode Gaussian pure states. As an illustration, we apply to discuss the behavior of Gaussian steering for a special class of -mode Gaussian states in Markovian environments, which uncovers the intriguing phenomenon of rapid decay in quantum steering.