Which of the Following Statements Is TRUE Regarding Sustainability Accounting

Which of the following statements is TRUE regarding sustainability accounting?

A) The Global Reporting Initiative (GRI) is a for profit organization established to develop guidelines so that "reporting on economic, environmental and social performance by all organizations is as routine and comparable as financial reporting."
B) Statutory requirements describe the elements that must be included in reports based on sustainability accounting.
C) Since 2002 it has been a criminal offence for the Chief Financial Officer to sign off on a report based on sustainability accounting that does not include a section on environmental management.
D) Corporate Social Responsibility (CSR) is a subset of sustainability accounting.
E) The trend to sustainability in reporting has emphasized value creation as well as risk mitigation in financial reports and management discussion and analysis of organizations.