ELE_SR (Sustainability Standards)

Which of the following is NOT a key reporting requirement under the Global Reporting Initiative (GRI)?

• Universal

• Performance Standards

• Sector Standards

• Topic Standards

Target audience is the broader range of stakeholders

• SASB

• GRI

• <IR>

The Task Force on Climate-related Financial Disclosures (TCFD) continues to provide recommendations for companies' climate-related disclosures.

• True

• False

Who Issues implementation guidance on Philippine sustainability disclosure standards?

• Board of Accountancy

• Financial and Sustainability Reporting Standards Council

• Philippine Sustainability Reporting Committee

IFRS S1 requires organizations to disclose only quantitative information about sustainability-related risks and opportunities, as quantitative data provides more measurable insights.

• True

• False