As discussed in the chapter opening vignette and on page 9, companies are increasingly issuing reports on corporate social responsibility. Visit the Global
Reporting Initiative website and answer the following questions.
a. What is the vision and mission of the Global Reporting Initiative?
b. What is a sustainability report? Explain the use of sustainability reports in integrated
reporting.
c. Explain the two “in accordance” GRI guideline reporting options. What is the GRI
guidance on assurance for “in accordance” reports?
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