Which of the Following Is Not Considered a Part of External

question 60

Multiple Choice

Which of the following is not considered a part of external assurance over sustainability reporting, as stated by the Global Reporting Initiative (GRI) Reporting Framework?

• A) External assurance engagements should be conducted by those with competence in the subject matter and assurance practices
• B) External assurance engagements should assess whether the sustainability report is reasonable, balanced, and appropriately inclusive.
• C) External assurance engagements should assess the extent to which the report preparer has applied the GRI Reporting Framework in reaching its conclusions.
• D) External assurance engagements can be issued by the CFO of the company issuing the sustainability report.

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Definitions:

INTJ Myers-Briggs Profile

A personality type characterized by introversion, intuition, thinking, and judging, known for strategic and logical thinking.

Matrix Structure

An organization structure that combines the functional and divisional approaches to create permanent cross-functional project teams.

Emotional Stability

The trait of being relaxed, secure, and unworried.

Big Five

A model describing five major dimensions of human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.