Which statement about sector-specific supplements is true?

Which statement about sector-specific supplements is true?

• A. SASB has sector-specific supplements.
• B. GRI has sector-specific supplements.
• C. GRI, TCFD, and CDP originally were agnostic but have since added sector-specific supplements.
• D. All standards have sector-specific supplements.

Answer: (C)

Sector-specific supplements exist to tailor reporting to industry-specific issues, recognizing that different sectors face different material topics. The statement is true because major frameworks that started with broad, non-specialized guidance have since developed sector-focused additions to better capture the unique risks and metrics of particular industries. GRI expanded beyond universal guidelines by introducing sector supplements for specific sectors, enabling more precise disclosures aligned with industry realities. CDP likewise uses sector-specific questionnaires to tailor questions to the distinct emissions profiles and climate risks of different industries. TCFD has encouraged industry-relevant considerations and guidance that address how climate-related risks and opportunities manifest differently across sectors. Together, these developments reflect the move toward sector-focused supplements that complement general reporting frameworks.

Sector-specific supplements exist to tailor reporting to industry-specific issues, recognizing that different sectors face different material topics. The statement is true because major frameworks that started with broad, non-specialized guidance have since developed sector-focused additions to better capture the unique risks and metrics of particular industries. GRI expanded beyond universal guidelines by introducing sector supplements for specific sectors, enabling more precise disclosures aligned with industry realities. CDP likewise uses sector-specific questionnaires to tailor questions to the distinct emissions profiles and climate risks of different industries. TCFD has encouraged industry-relevant considerations and guidance that address how climate-related risks and opportunities manifest differently across sectors. Together, these developments reflect the move toward sector-focused supplements that complement general reporting frameworks.