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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