Correct Answer: C
* Global Reporting Initiative (GRI): An independent international organization that provides the world's most widely used standards for sustainability reporting.
* Mission: The mission of GRI is to help businesses, governments, and other organizations understand and communicate their impacts on issues such as climate change, human rights, and corruption.
* Trusted and Credible Framework: GRI provides a comprehensive framework for sustainability reporting that is trusted and credible, enabling organizations to report their sustainability performance transparently and consistently.
* Purpose: This framework helps stakeholders, including investors, regulators, and customers, to assess and compare sustainability practices and performance across different organizations.
References:
* Global Reporting Initiative (GRI). (2020). GRI Standards. GRI.
* Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building Institutions Based on Information Disclosure: Lessons from GRI's Sustainability Reporting. Journal of Cleaner Production, 17(6),
571-580.