Where climate change poses material financial risks to a publicly listed company, that company will be required to disclose those risks to the market to ensure that investors, shareholders and other market participants are well informed about the financial position and prospects of the company. Which of the statements below best explains the source and nature of the obligations to disclose climate-related financial risks? Select one: a. The Corporations Act 2001 requires companies to prepare an annual report including financial statements that provide 'true and fair representation' of company's financial position \& performance (ss 295-297). b. Within the annual report, companies must also provide a director's report containing an Operating \& Financial Review. This must include information that members of the listed entity would reasonably require to make an informed assessment of the operations of the entity, its financial position, and the business strategies and prospects for future financial years (s299A(1)). c. The Australian corporate regulator (ASIC) has produced a regulatory guide that states that in preparing an Operating \& Financial Review, it is likely to be misleading to discuss prospects for future financial years without referring to the material business risks that could adversely affect the achievement of the financial prospects described for those years. d. The Taskforce on Climate-Related Financial Disclosures provides best practice standards for companies to follow in identifying and disclosing climate-related risks. e. The Australian Stock Exchange recommends that listed entities should disclose 'any material exposure to environmental or social risks... \& how it manages or intends to manage such risks' in the Annual Report or Sustainability Report. f. All of the above