Which one among the following is NOT true about Standard Generalised Markup Language (SGML) ?

Standard Generalized Markup Language (SGML) is an international open standard (ISO 8879:1986) for defining generalized markup languages for documents. One of its core design principles is platform independence, meaning it is independent of both a computer's hardware and its operating system. This ensures that documents created using SGML can be shared and processed across different technical environments without loss of structure or data.

SGML also defines document type through the use of a Document Type Definition (DTD), which specifies the rules and structure for a particular class of documents. Because it was specifically designed to facilitate the exchange of documents across diverse systems, the statement that it is dependent on hardware is incorrect.