$**$Objective Question:$**$

In the realm of accounting, how does sustainability reporting intersect with tax accounting?

a$)$ Sustainability reporting has no relationship with tax accounting practices.

b$)$ Sustainability reporting influences tax accounting by reducing tax liabilities for environmentally conscious businesses.

c$)$ Sustainability reporting may impact tax accounting through disclosures related to environmental taxes and incentives.

d$)$ Tax accounting regulations prohibit the consideration of sustainability factors in tax calculations.