Which of the Following Choices Most Accurately Describes the Global

Which of the following choices most accurately describes the Global Reporting Initiative (GRI) ?

A) This initiative helps stakeholders to quantify the extent of corporate social responsibility activities a firm has undertaken.
B) This initiative is for publicly traded firms and allows them to report qualitative items that have helped their profitability.
C) This initiative only shows emissions levels and waste output by the world's largest firms.
D) Because this initiative is extremely costly, very few firms have signed up for it.