LEED AP Building Design and Construction (BD+C) Practice Exam

Which of the following is NOT an acceptable corporate sustainability reporting framework?

1. Global Reporting Initiative (GRI)

2. ISO 26000: 2010

3. ISO 14040

4. U.N. Global Compact: Communication of Progress

The correct answer is: ISO 14040

The option identified as not an acceptable corporate sustainability reporting framework is ISO 14040. This standard focuses specifically on life cycle assessment (LCA) principles and framework and is part of a series of standards for assessing the environmental impacts of products and services throughout their life cycles. While it is a valuable tool for understanding environmental impacts, it does not serve as a comprehensive reporting framework for corporate sustainability in the way that the other options do. The Global Reporting Initiative (GRI) provides a widely used framework for sustainability reporting, allowing organizations to report on their economic, environmental, and social impacts. Similarly, ISO 26000 is a guidance standard that helps organizations understand and implement social responsibility, including reporting aspects. The U.N. Global Compact: Communication of Progress outlines how companies uphold principles regarding human rights, labor, environment, and anti-corruption and encourages transparency through annual reporting. In this context, ISO 14040's focus on LCA does not align with the broader aims of corporate sustainability reporting frameworks, which are designed to facilitate understanding of and communication about an organization's overall sustainability performance.