please answer both questions!!!

14. Which of the following is not a common deficiency/problem in companies' ESG information? (a) Companies sometimes use boilerplate language in their ESG reports. (b) A company's ESG information usually leads to great consensus on the company's ESG ratings among different ESG rating agencies. (c) Companies may selectively disclose positive ESG information but omit more negative information. (d) Companies may adopt a tactic called "greenwashing" that involves unsubstantiated claims of their ESG actions. Question 15 2.5pts 15. Which of the following item is typically classified as nonoperating activities on a multiple-step income statement? (a) Costs of goods sold (b) R\&D expense (c) Interest expense on loans payable (d) Depreciation expense