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.

Question

Quizplus · Accepted Answer

The Global Reporting Initiative does not consider external assurance engagements being issued by the CFO of the company issuing the sustainability report as a part of external assurance over sustainability reporting. The external assurance should be conducted by independent third-party assurance providers who have competence in the subject matter and assurance practices. The external assurance engagements should assess whether the sustainability report is reasonable, balanced, and appropriately inclusive and should also assess the extent to which the report preparer has applied the GRI Reporting Framework in reaching its conclusions.

Which of the Following Is Not Considered a Part of External