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?

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