Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?
A . ISO 26000.
B . Global Reporting Initiative.
C . Open Compliance and Ethics Group.
D . COSO’s enterprise risk management framework
Answer: B
Explanation:
The Global Reporting Initiative (GRI) is the most effective resource for an organization looking to improve how it informs stakeholders of its social responsibility performance. The GRI provides a comprehensive set of standards for sustainability reporting, which includes guidelines on how to communicate social responsibility efforts transparently and effectively to stakeholders.
Reference: Global Reporting Initiative (GRI) standards; literature on sustainability reporting.
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