Which of the Following Statements Is False Regarding Reporting on Sustainability

Multiple Choice

Which of the following statements is false regarding reporting on sustainability activities and outcomes?

A) Investor interest, socially responsible investment funds, and the Dow Jones Sustainability Index have increased demand for these sustainability disclosures.
B) Specific sustainability disclosures that companies make vary little from company to company.
C) Many corporate websites now include sustainability reports, and the placement on those websites is usually quite prominent.
D) Regarding sustainability, companies determine what to report and how to report it by using various available guidelines, the most prominent of which is the Global Reporting Initiative (GRI) G3 Reporting Framework.