The Main Contribution of Frameworks Such as the Global Reporting

question 12

Multiple Choice

The main contribution of frameworks such as the Global Reporting Initiative is that they enable:

• A) Comparison of social and environmental performance between companies
• B) Aggregation of social and environmental performance to a single 'sustainability' number
• C) Improved social and environmental performance
• D) None of the given options is correct

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Definitions:

Basic Information System

A foundational structure that collects, stores, manages, and distributes information for the purpose of improving decision-making and coordination.

External Users

Individuals or entities outside of an organization who are interested in its financial information, such as investors, creditors, and analysts.

Historical Data

Information from the past used for analysis to understand trends, patterns, and to plan future moves.

Planning Process

A systematic approach involving the development of strategies and allocating resources to achieve organizational goals.