Which of These Is a Standard Disclosure for Sustainability Reporting

question 23

Multiple Choice

Which of these is a standard disclosure for sustainability reporting recommended by the Global Reporting Initiative?

• A) disclosure of the management approach used
• B) disclosure of performance indicators
• C) disclosure of strategy
• D) all of the above

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Definitions:

Diseconomies of Scope

A situation where the cost per unit increases as a company produces more types of products or services.

Economies of Scope

Cost advantages that enterprises obtain due to efficient utilization of resources across multiple products or services.

Myelencephalon

Most caudal portion of the embryonic brain; also called medulla oblongata.

Mesencephalon

Midbrain in both the embryo and adult; consists of the cerebral peduncle and the corpora quadrigemini.