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1- Are a companys CSR report or Sustainability Report required to be audited or have some kind of assurance? If so, explain the engagement. If

1- Are a companys CSR report or Sustainability Report required to be audited or have some kind of assurance? If so, explain the engagement. If not, determine whether, in your opinion, these reports should be auditing or have some kind of assurance service. Explain why.

2- Are there incentives for a company to report bad news as well as good news? Explain your reasoning. (CSR)

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