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Chapter 2

Example 1

HRJ Co is about to prepare a sustainability report for the first time, following
the Global Reporting Initiative Guidelines. The directors are currently
preparing the section covering General Standard Disclosures.

Which TWO of the following headings should NOT appear in this
section?

A Society

B Strategy and Analysis

C Human Rights

D Stakeholder Engagement

E Governance

Solution

The answer is (A) and (C).

These two sections should appear in the social category of the specific
standard disclosures, not the general standard disclosures.

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