External assurance over sustainability reports must be provided by which of the following:
A)Certified Public Accountants in conjunction with the annual financial audit.
B)those with competence in the subject matter and assurance practices.
C)Certified Sustainability Experts.
D)individuals that are not independent with the company issuing the sustainability report.

Question

Quizplus · Accepted Answer

External assurance must be provided by those with competence in the subject matter and assurance practices. This means that the assurance provider should have relevant expertise, experience, and training in sustainability reporting and assurance. Certified Public Accountants (Choice A) may be involved in providing assurance, but they must have expertise in sustainability reporting and assurance specifically. Certified Sustainability Experts (Choice C) may have relevant expertise, but certification alone does not guarantee competence. Individuals that are not independent with the company issuing the sustainability report (Choice D) are not suitable to provide external assurance, as they may have a conflict of interest.

External Assurance Over Sustainability Reports Must Be Provided by Which