It is widely recognised that environmental, social and governance information reporting is important.

Study the statements below and then select your correct answer.

Statement 1: Non-financial reporting does not improve corporate accountability and responsible behaviour

Statement 2: For companies, non-financial reporting is a way to improve risk management.

Statement 3: Non-financial reporting may improve long term social, environmental, financial performance and the competitiveness of a company.

Statements 1, 2 and 3 are correct.

Statements 1, 2 and 3 are correct.

Statements 1 and 2 are true; statement 3 is false.

Statements 1 and 2 are true; statement 3 is false.

Statements 1, 2 and 3 are incorrect.

Statements 1, 2 and 3 are incorrect.

Only statement 1 is incorrect.

incorrect.