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The word 'following' can be used as both a plural and a singluar. If "the following" is a plural, such as in referring to a list of items, you would use are. For example:
"The following are ways that you can improve your health."You would never use is for a list of items or choices. "The following" could also be referring to a single group of people, and therefore used as a singular. This is often used for devoted fans ('followers' of a certain celebrity or group) or cult-like religious groups. For example:"The Church of the Holy Triangle may be small, but the following is very influential."

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12y ago

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