What Is the Function of the Global Reporting Initiative

What is the function of the Global Reporting Initiative?

A) It promotes greater transparency and facilitates benchmarking CSR efforts across firms and industries.
B) It promotes and establishes mutual funds investment opportunities comprised of companies that excel on the basis of the triple bottom line.
C) It promotes greater awareness of the Dow Jones World Index, which comprises companies that are engaged in environment sustainability.
D) It promotes corporate governance, climate change, and labor practices.
E) It is a nonprofit reporting organization that ranks companies on habitat protection.