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Which is not true of the Sustainability Accounting Standards Board (SASB)? A Its counterpart in traditional financial reporting is FASB B Its intended audience is

Which is not true of the Sustainability Accounting Standards Board (SASB)?

A Its counterpart in traditional financial reporting is FASB

B Its intended audience is explicitly the investment community

C It was developed for the EU and later adopted by the US

D All of these are true

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