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:

Cut And Paste

A basic computer function allowing the user to select, copy, and insert or move text or data from one place to another.

Group

A collection of users, devices, or objects united by a common attribute, used for organizing, managing, or targeting purposes within systems or applications.

Combine Shapes

A feature in graphics software that allows the user to merge two or more shapes into one complex shape.

Resize

The process of changing the dimensions of an image, window, or other display objects on a computer screen.