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:

Fiscal Policy

Government policies concerning taxation and spending to influence the economy.

Federal Budget Deficit

The financial shortfall when a government's expenditures exceed its revenues within a fiscal year.

Scientific Judgments

Decisions or conclusions that are based on scientific methods, evidence, and reasoning.

Policy Advisers

Experts who provide analysis and recommendations on public policy issues to policymakers.