Under GRI 2 (General Disclosures 2021), which entities must be included when an organization reports on its value chain impacts?
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A
Only direct (Tier 1) suppliers with contracts exceeding $1 million
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B
Upstream and downstream actors whose activities are linked to the organization's significant impacts
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C
Subsidiaries in which the organization holds more than 50% equity
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D
Any entity that provides goods or services to the reporting organization