Which of the Following Statements Is Incorrect with Respect to the Global

Which of the following statements is incorrect with respect to the Global Reporting Initiatives (GRI) Guidelines?

A) The GRI Guidelines are used as basis for mandatory reporting of social and environmental aspects in some jurisdictions.
B) The GRI Guidelines have brought about improvements in environmental reporting but fall short on companies being selective about which indicators to report.
C) The GRI has established a self-assessment system wherein organisations can rank themselves from 'three' stars (highest) to 'one' star (lowest) on the basis of the extent to which the guidelines have been adopted.
D) The GRI's ranking system also takes into account whether the reports have been subject to external assurance.