In boundary setting for sustainability reporting under the Global Reporting Initiatives (GRI) Guidelines,which of the following statements is incorrect?
A) In parallel with defining the content of a report, an organisation must determine which entities' (e.g. subsidiaries and joint ventures) performance will be represented by the report.
B) The Sustainability Report Boundary should include the entities over which the reporting organisation exercises control both in and through its relationships with various entities in an upstream and downstream activity.
C) The Sustainability Report Boundary should include the entities over which the reporting organisation exercises significant influence both in and through its relationships with various entities in an upstream and downstream activity.
D) The Sustainability Report Boundary being voluntary pertains to the whole report only not the individual Performance Indicators.
Correct Answer:
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