Which of the following is not a reason in including sustainability related disclosures in an entity$$s financial statements?

Multiple Choice

$-$This information is mandated by the government.

$-$These disclosures would inform financial statement users of the company$$s assessment of the current anticipated effects of significant sustainabilityrelated risks and opportunities on its value chain.

$-$This information will provide description of where the risks and opportunities are.

$-$This information offers essential inputs to a primary user's assessment of an entity$$s enterprise value.