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Sustainability Reporting.
Why is there a demand for independent assurance on sustainability reporting? Describe the features of external assurance over sustainability provided in the Global Reporting Initiative Reporting Framework.
Sales Volume
The quantity of goods or services sold by a company within a specific period, used to measure business performance.
High-Low Method
An accounting technique used to estimate fixed and variable costs based on the highest and lowest levels of activity or cost.
Variable Cost
A cost that changes in direct proportion to changes in the level of business activity or output.
Fixed Cost
A cost that does not vary with the level of production or sales, such as rent, property taxes, and salaries.
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