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:

Possible Values

The range or set of values that a variable or expression can assume.

Insert Image

The process of adding a graphical image to a document, presentation, or webpage.

Online Pictures

Digital images or photos that can be accessed and used via the internet, often through search functions within software applications.

Split Form

A type of form in database applications that combines a datasheet and a form view, allowing for simultaneous display and editing of data.