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      <title>Week 12 Discussion by </title>
      <link>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w</link>
      <description></description>
      <language>en-us</language>
      <pubDate>2021-05-28 15:11:40 UTC</pubDate>
      <lastBuildDate>2021-05-30 01:54:18 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>Multiple Choice 1</title>
         <author>zzha9842_2</author>
         <link>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568923505</link>
         <description><![CDATA[<div>1. Which of the following statements is&nbsp;incorrect&nbsp;with respect to the Global Reporting Initiatives (GRI) Guidelines?<br><br>A. The GRI's ranking system takes into account whether the reports have been subject to external assurance.<br>B. GRI has established 6 levels of compliance, which provides flexibility for corporate reporting.<br>C. The GRI Guidelines have brought about improvements in environmental reporting but fall short on companies being selective about which indicators to report.<br>D. The GRI Guidelines are used as the basis for mandatory reporting of social and environmental aspects in some jurisdictions.</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-05-28 15:58:49 UTC</pubDate>
         <guid>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568923505</guid>
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      <item>
         <title>Multiple Choice 2</title>
         <author>zzha9842_2</author>
         <link>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568929064</link>
         <description><![CDATA[<div>2. Which are the effects of mandatory NFD regulation on CSR :<br><br>A. Mandatory NFD regulation leads to increasing CSR activities<br>B. Mandatory NFD regulation decreased irresponsible corporate activities<br>C. CSR activities conducted by bottom 20% companies increased more than that of top 20% companies.<br>D. Differentiation and flexibility increased along with increasing regulation</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-05-28 16:00:44 UTC</pubDate>
         <guid>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568929064</guid>
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      <item>
         <title>Discussion Question 1</title>
         <author>zzha9842_2</author>
         <link>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568937042</link>
         <description><![CDATA[<div>Q1&nbsp; In your opinion,&nbsp; which kind of CSR reporting system is better? Voluntary or Mandatory CSR disclosure system.</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-05-28 16:03:22 UTC</pubDate>
         <guid>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568937042</guid>
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      <item>
         <title>Discussion Question 2</title>
         <author>zzha9842_2</author>
         <link>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568938203</link>
         <description><![CDATA[<div>Q2&nbsp; Except for existing NFRD reporting requirements, what additional aspects do you think need to be disclosed? Or are there any existing requirements that need to be improved?</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-05-28 16:03:46 UTC</pubDate>
         <guid>https://padlet.com/zzha9842_2/4jjt6gk9m37et0w/wish/1568938203</guid>
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