In Boundary Setting for Sustainability Reporting Under the Global Reporting

question 53

Multiple Choice

In boundary setting for sustainability reporting under the Global Reporting Initiatives (GRI) Guidelines,which of the following statements is incorrect?

• A) In parallel with defining the content of a report, an organisation must determine which entities' (e.g., subsidiaries and joint ventures) performance will be represented by the report.
• B) The Sustainability Report Boundary should include the entities over which the reporting organisation exercises control both in and through its relationships with various entities in an upstream and downstream activity.
• C) The Sustainability Report Boundary should include the entities over which the reporting organisation exercises significant influence both in and through its relationships with various entities in an upstream and downstream activity.
• D) The Sustainability Report Boundary being voluntary pertains to the whole report only not the individual Performance Indicators.
• E) None of the given answers.

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Definitions:

Grammatical Errors

Mistakes made in the use of grammar, affecting the syntax, structure, and clarity of written or spoken language.

Organization

The arrangement or structure of related items or activities; in business, the management of parts to operate effectively.

Clarity

The quality of being clear and understandable, ensuring that the message or information is easily comprehended.

Oral Presentation

A spoken delivery of information or findings to an audience, often supported by visual aids.