greater frequency, organizations are is- suing sustainability reports that de- scribe how they engage in socially re- sponsible activities. Many believe that users will increasingly want assurances from CPAs about the reliability of the information presented by management in these reports. Visit the website for the Home Depot Company (www.homedepot.com) and locate the company's 2018 Sustainability Report. Required Read the report to answer the follow- ing: a. What are the seven sustainabil ity areas of focus as identified here of the report? b. What assertions did the com- pany make about their energy use and their carbon footprint? c. How does Home Depot use the Global Reporting Initiative Framework in developing their report? d. To what extent might users of the report demand more assur- ance about the information contained in the report? e. What challenges would CPAs