2 mult choice In terms of the Global Reporting Initiative's criteria for sustainability reporting, "materiality" refers to the decisions regarding which aspects of sustainability are relevant to its operations. the extent to which a broad range of stakeholders is considered in reporting. decisions regarding the time, scope and boundary of the report's focus. Which of the following is true regarding the GRI and SASB sustainability reporting platforms? SASB uses a more general approach, whereas GRI uses industry-specific standards. While SASB only focuses on climate-intensive sectors, the GRI is open to any organization or industry. SASB offers voluntary public reporting and guidance, while the information presented in SASB is mandatory for listed companies.
2 mult choice
In terms of the Global Reporting Initiative's criteria for sustainability reporting, "materiality" refers to
the decisions regarding which aspects of sustainability are relevant to its operations.
the extent to which a broad range of stakeholders is considered in reporting.
decisions regarding the time, scope and boundary of the report's focus.
Which of the following is true regarding the GRI and SASB sustainability reporting platforms?
SASB uses a more general approach, whereas GRI uses industry-specific standards.
While SASB only focuses on climate-intensive sectors, the GRI is open to any organization or industry.
SASB offers voluntary public reporting and guidance, while the information presented in SASB is mandatory for listed companies.
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