A company operating in multiple countries discovers that a material topic — forced labor in its supply chain — carries significant reputational and ethical risk. Under GRI principles, what should the company do?
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A
Omit the topic since it occurs outside the company's direct operations
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B
Disclose the topic as material, explain management approach, and report relevant indicators
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C
Report only if the company has been legally found liable for the practice
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D
Include it only if it affects more than 50% of suppliers