The Global Reporting Initiative (GRI) is a leading organization in the field of social and environmental performance measurement. Their widely adopted sustainability reporting framework includes three universal standards and three sets of topic-specific standards. These universal standards include all the following except:
A) Performance incentive structure.
B) Stakeholder engagement.
C) Governance.
D) Strategy and analysis disclosure.

Question

Quizplus · Accepted Answer

The universal standards of the GRI framework include stakeholder engagement, governance, and strategy and analysis disclosure. However, performance incentive structure is not included as a universal standard.

The Global Reporting Initiative (GRI) Is a Leading Organization in the Field