Which of the following is NOT one of the Sector Standards released for public use in 2021?

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The assertion that "Mining and Minerals (GRI 14)" is not one of the Sector Standards released for public use in 2021 is accurate because, during that year, the GRI published sector standards specifically focused on Coal (GRI 12), Agriculture (GRI 13), and Oil and Gas (GRI 11). Each of these standards was designed to provide tailored guidance for reporting in these specific industries, highlighting material sustainability issues relevant to each sector.

In contrast, Mining and Minerals (GRI 14) was not among the standards released in 2021; it was either planned for a future date or is based on earlier frameworks. This reflects the GRI's ongoing development of sector-specific standards to cover industry-specific sustainability topics. Understanding this context highlights the focused nature of GRI's efforts to engage sectors with their unique reporting needs while also distinguishing which sectors had publicly available standards at that time.

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