Do you agree that ED$-5000$ appropriately addresses the topic of fraud $($including $$greenwashing$)$ by focusing on the susceptibility of the sustainability information to material misstatement, whether due to fraud or error? If not, what suggestions do you have for increasing the focus on fraud and why? $($See Explanatory Memorandum Section $1-$G$,$ paras. $108-110)$

Identify $2$ academic journal articles relating to the topic covered by the question. Provide a succinct summary of both articles. Explain if the findings of the articles support$/$ refute the discussion about the potential effectiveness of the proposed change.