The Global Reporting Initiative (GRI) Framework is a reporting system that aims to:

A) enhance the firm's reputation in the community.
B) enable the inclusion of both financial and non-financial data in the firm's management information system.
C) reduce the risk of future litigation for breaching environmental laws.
D) increase organisational transparency and accountability.

Global Reporting Initiative

An international organization that helps businesses and governments understand and communicate their impact on issues such as climate change, human rights, and corruption.

Environmental Laws

Statutes and regulations aimed at protecting the environment from harm caused by human activities, covering areas such as air and water pollution, waste management, and conservation.

Organisational Transparency

The extent to which an organization openly shares its operations, decisions, and business practices to its stakeholders.