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:

Task Performance

Refers to the effectiveness and efficiency with which an individual is able to accomplish a specific job or task.

External Validity

The extent to which research findings can be generalized or applied to settings, populations, or time periods beyond the original study.

External Validity

The extent to which the results of a study can be generalized or applied to other situations, populations, or settings outside of the experimental environment.

Ethnic Background

A category of social identity that relates to an individual's ancestry and cultural traditions.