NO.PZ2024021802000099
问题如下：
Sustainability audits are:选项：
A.an independent guarantee of data accuracy. B.conducted by the financial audit firm for consistency. C.meeting the duty of legal compliance with ESG matters.解释：
A is correct because sustainability audit methods include
the provision of an independent guarantee that both data and analysis are
credible and accurate.
B is incorrect because this assurance work may be
conducted by leading audit firms or by smaller groups of alternative assurance
providers that specialize in ESG matters. Therefore, sustainability audits are
not conducted by the company's financial audit firm for consistency.
C is incorrect because assurance of ESG reporting is
currently entirely voluntary, and therefore does not meet the duty of legal
compliance with ESG matters.
在讲义的什么地方讲过Sustainability audits methods呢？
