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Which of the following responses best describes the nature of corporate sustainability reports? Highly regulated and a mandatory requirement of Corporations Law The reporting standards

Which of the following responses best describes the nature of corporate sustainability reports?

Highly regulated and a mandatory requirement of Corporations Law

The reporting standards developed by the Global Reporting Initiative (GRI) ensure that Sustainability Reports are relevant and faithfully represented.

The information contained within Sustainability Reports does not generally meet the qualitative characteristics of useful information outlined in the revised Conceptual Framework.

Most sustainability reports are externally audited by the same company conducting its financial audit.

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