​Global Reporting Initiative and the Sustainability Accounting Standards Board Each

Multiple Choice

​Global Reporting Initiative and the Sustainability Accounting Standards Board each have published reporting standards that:

A) ​are often used by organizations when preparing their corporate sustainability reports (CSRs) .
B) ​must be used by organizations when preparing their corporate sustainability reports (CSRs) .
C) are widely recognized as generally accepted.
D) ​have been under development since the early 1930s.