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.

---

Definitions:

Employment Stability

The reliability of job security within an organization, contributing to the long-term retention of employees.

Physical Environment

Refers to all the physical and natural surroundings in which an organization operates, including both workplace conditions and external environmental factors.

Quality of Work Life

A concept that involves improving the workplace environment and conditions, including job satisfaction, safety, and work-life balance to enhance employee well-being and productivity.

Performance

The act of carrying out or accomplishing an action, task, or function.