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3B. Questions Question A1 Reflect on the Sustainability Reporting section from the Learning Guide and the detailed overview of various sustainability-related standards, frameworks, and initiatives.
3B. Questions Question A1 Reflect on the "Sustainability Reporting" section from the Learning Guide and the detailed overview of various sustainability-related standards, frameworks, and initiatives. Consider the diverse approaches to sustainability reporting, the integration of financial and non-financial factors, and the evolving landscape of global and industry-specific standards. Select one global sustainability reporting initiative discussed in the Learning Guide (e.g., GRI, ESRS, ISSB) and explain its significance in enhancing transparency and accountability within organisations. Discuss how this initiative aligns with the principles of sustainability reporting and contributes to informed decision-making by stakeholders. In your response, ensure to: 1. Briefly describe the chosen initiative and its core objectives. 2. Highlight how the initiative guides organisations in reporting sustainability-related risks, opportunities, and impacts. 3. Reflect on the benefits this initiative offers to both the reporting entity and its stakeholders. Refer to section 1 of the Learning Guide. Answer in 80-150 words. Your
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