Which of the Following Makes the Global Reporting Initiative (GRI)

Which of the following makes the Global Reporting Initiative (GRI) particularly valuable?

A) The GRI makes comparisons possible because it uses a globally applicable and well-vetted framework.
B) The GRI allows firms to formally assess and document social responsibility outcomes.
C) The GRI allows firms to include social responsibility reporting in annual reports or sustainability reports.
D) The GRI makes assessment possible because its framework includes social responsibility indicators.
E) The GRI allows firms to communicate its social responsibility outcomes to stakeholders.