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Indicate whether the following statement is true or false. The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
Correct Answer: A
Thegoal of assurancein sustainability reporting is toconfirm the reliabilityof sustainability disclosures, ensuring that reported information onrisks, management strategies, and performance dataisaccurate and verifiable. Key aspects ofsustainability assuranceinclude: * Evaluating the credibility of reported sustainability risksand how organizations manage them. * Assessing compliance with CSRD and ESRS assurance requirements. * Ensuring data integrity and alignmentwith financial and sustainability disclosures. * Enhancing investor confidencein an organization's sustainability reporting. * CSRD and ESRS Assurance Requirements (Commission Delegated Regulation (EU) 2023/2772, Section 5.2)- Specifies assurance requirements for sustainability reporting. * EU Sustainable Finance Platform Report (2025)- Confirms assurance processes are necessary to enhance trust in sustainability data. Official References:
