Chapter 15, Problem 5QC

(Learning Objective 2) What is the current status of sustainability reporting in the United States?

1. a. The SEC requires that publicly traded companies disclose any material information to prevent misleading the readers of financial statements.
2. b. Sustainability reporting using the GRI G4 reporting guidelines is required for all companies doing business in the United States, regardless of size.
3. c. All companies listed on the New York Stock Exchange (NYSE) must issue sustainability reports using the NYSE’s sustainability reporting guidelines.
4. d. Sustainability reporting using the GRI G4 reporting guidelines is required for all publicly traded companies.