1 ；A paper company is harvesting trees and transporting them to its production plant. Which of the following is considered to have an indirect impact on biodiversity?
A Wildlife disturbed by noise from the production plant
B Carbon emissions from the transportation of the trees
C Commercial activity along a newly constructed access road
2；To safeguard the independence of the external auditor, EU regulation:
A requires public companies to tender for a new auditor every five years.
B requires public companies to rotate their auditor after a maximum period of five years.
C prohibits the provision of certain non-audit services to audited public interest entities.
