NO.PZ2024010504000020
问题如下:
Which of the following standards most likely give industry-specific guidance on the minimal set of financially material sustainability information to be reported?
选项:
A.Sustainability Accounting Standards Board Standards (SASB Standards)
B.Global Reporting Initiative Standards (GRI Standards)
C.International Labour Organisation Standards (ILO Standards)
解释:
A is correct. SASB has developed a complete set of 77 Industry Standards. In November 2018, SASB published these Standards, providing a complete set of globally applicable industry-specific Standards that identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry (see https://www.sasb.org/standards/). GRI Standards cover mostly non-financial reporting, while ILO Standards promote opportunities for women and men to obtain decent and productive work, in terms of freedom, equity, security, and dignity, and are included in the fundamental conventions of the International Labour Organization.这是哪个选项都分别在讲义的哪里?以及他们分别包含啥?