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Which of these is not an objective of the Global Reporting Initiative (GRI) ?
Liabilities
Financial obligations or debts a company owes to others, expected to be settled over time through the transfer of assets, provision of services, or other economic benefits.
Statement of Stockholders' Equity
Financial documentation that shows changes in the value of a company's equity over a reporting period.
Retained Earnings
Retained earnings refer to the portion of a company's profits that are kept or retained within the company for reinvestment or to pay debt, rather than being paid out as dividends.
Dividend Declarations
Official announcements by a company's board of directors to pay dividends to shareholders, specifying the amount and the payment date.
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