Which of the following statements represents the most significant benefit of having a corporate sustainability report (CSR) assured by an independent third party?

a.The assurance will enable an organization to eliminate all the risks it may face.

b.The assurance will enable people to trust the CSR's content for external stakeholders more easily.

c.The assurance will enable management to address all stakeholder concerns with equal priority.

d.The assurance will provide exemption to an organization from filing annual reports.