Which of the Following Statements Regarding CSR and Sustainability Reporting

Which of the following statements regarding CSR and sustainability reporting is false?

A) Generally accepted accounting principles require firms to report CSR and sustainability efforts.
B) The Global Reporting Initiative is an international organization that develops the use of sustainability reporting standards.
C) Many corporations use a triple bottom line approach to sustainability reporting.
D) The triple bottom line approach includes financial, social, and environmental performance components.