Which of the following statements is TRUE?

Question

BlackTom AI · Accepted Answer

To address the question, we must evaluate each statement in turn and weigh it against what is generally known about the GRI (Global Reporting Initiative) and the ISSB (International Sustainability Standards Board).

Option a: 'The GRI and ISSB have a memorandum of understanding to work together to develop inter-operable sustainability related standards.' This statement aligns with the idea that both organizations have sought collaboration or alignment to promote interoperability between sustainability reporting frameworks. The phrasing suggests a formal agreement or understanding to coordinate on interoperable standards, which is plausible given their overlapping aims and the push for harmonization in sustainability disclosures.

Option b: 'The GRI is developing sustainability related financial disclosures standards.' In reality, the GRI focuses on non-financial sustainability reporting frameworks and guidance for organizations to disclose environmental, social, and governance (ESG) impacts. The development of financial disclosures standards is more closely associated with ISSB (and IFRS-related work). Therefore, this claim about the GRI developing financial disclosures standards is inaccurate.

Option c: 'The ISSB is providing sustainability standards for all important sustainability matters.' This overstates the ISSB's mandate. The ISSB is establishing sustainability-related financial disclosures standards intended to cover material financial-relevant sustainability information. It does not claim to cover all possible sustainability matters comprehensively, which makes this statement incorrect.

Option d: 'The GRI is continuing to work on impact standards, leaving the ISSB to deal with sustainability related financial standards.' While it is true that the ISSB focuses on financial disclosures, the claim that the GRI is exclusively or continuously working on 'impact standards' and has left ISSB to handle financial standards is not an accurate characterization of their collaboration and roles. The relationship is more nuanced and not accurately described by this split.

In summary, option a is the only statement that accurately reflects a collaborative, interoperable intention between the GRI and ISSB, while options b, c, and d mischaracterize the roles or scope of each organization or imply a separation of tasks that does not reflect their actual activities.

Which of the following statements is TRUE?单项选择题

类似问题

Which of the following is incorrect with regards to Sustainability-Reporting?

Which of the following is incorrect with regards to Sustainability-Reporting?

Which of the following is incorrect with regards to Sustainability-Reporting?

Which of the following standards gives guidance on the financially material topics within industries?

The ISSB was launched at COP26 in Glasgow – which of the following is FALSE?

Which of the following capitals are typically included in a sustainability report?

Which group is not the intended user of a sustainability report?

Which of the following bodies is in-charge of developing IFRS Sustainability disclosure standards?

更多留学生实用工具

智能学习助手

风格化写作助手

论文查重助手

文献引用助手

课堂转译助手

课堂笔记助手

Quiz搜索助手

学校历年真题

智能刷题助手

智能匹配练习

希望你的学习变得更简单