Which of the Following Statements Is True of Sustainability Reporting

question 22

Multiple Choice

Which of the following statements is true of sustainability reporting?

• A) It replaces traditional financial reporting outside the United States, but is only an optional supplementary reporting system within the US.
• B) It is required by law on a global level for all public companies.
• C) There is only one standard method for presenting sustainability reporting, and it is used by a majority of companies who choose to publish their sustainability metrics.
• D) It augments traditional financial reporting and can be presented as a standalone additional report or as an integrated report.