Which organization originally was agnostic but later added sector-specific supplements?

Which organization originally was agnostic but later added sector-specific supplements?

• A. SASB
• B. CDSB
• C. All standards
• D. GRI, TCFD, and CDP

Answer: (D)

Think about this in terms of starting with broad, sector-agnostic guidance and then adding tailored, sector-specific supplements so different industries can address their unique issues. GRI began with a universal reporting framework that could apply to any organization. Over time, it added sector-specific disclosures to cover the particular topics and risks relevant to different industries. Similarly, TCFD and CDP laid out climate and environmental disclosure guidance that, beyond the general framework, includes sector-focused elements or questionnaires to better capture industry-specific information. Together, these organizations illustrate the pattern of moving from a general, non-industry-specific approach to incorporating sector-specific supplements. That’s why the combination of GRI, TCFD, and CDP is considered the correct choice.

Think about this in terms of starting with broad, sector-agnostic guidance and then adding tailored, sector-specific supplements so different industries can address their unique issues.

GRI began with a universal reporting framework that could apply to any organization. Over time, it added sector-specific disclosures to cover the particular topics and risks relevant to different industries. Similarly, TCFD and CDP laid out climate and environmental disclosure guidance that, beyond the general framework, includes sector-focused elements or questionnaires to better capture industry-specific information. Together, these organizations illustrate the pattern of moving from a general, non-industry-specific approach to incorporating sector-specific supplements.

That’s why the combination of GRI, TCFD, and CDP is considered the correct choice.