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:

C Corporation

A corporate legal framework where the taxes of the owners, known as shareholders, are distinct from those of the corporation itself.

Transferable Ownership

The ability to legally transfer the possession or control of something, such as property or shares, from one entity to another.

C Corporation

A legal structure for a corporation in which the owners, or shareholders, are taxed separately from the entity.

Laws of Inheritance

The principles that govern the passing of traits from one generation to the next through the transmission of genetic information.