The article by Spiropoulous and Bachmann (2023) discussed how Australian companies can fudge their numbers to show social and environmental progress. What concerns were raised by the authors in the article about this issue? Choose all that apply.Group of answer choicesThe International Sustainability Standards Board is unfit to regulate how ESG performance is measuredTighter regulation of ESG performance metrics will delay the publishing of CSR reportsNo concerns were raised by the authorsTighter regulation of ESG performance metrics will unfairly expose underperformance of social and environmental progressUsers of information should exercise caution when comparing performance to adjusted numbers

True of false: The last two decades has seen an overall decline in the number of companies producing CSR/sustainability reports. Group of answer choicesTrueFalse

The following are components of the “Comply or Explain” regulation EXCEPT:Choose one of the following answers. a. Corporate reporting on material environmental, social and governance (ESG) issues b. Corporate reporting on policies and performance targets of ESG issues c. Providing case studies and examples of how companies are working together with NGOs to achieve sustainability targets d. Following a standard framework such as Global Reporting Initiative (GRI) e. Board member must sign a statement to hold the company accountable for its sustainability report

7 .Reporting ESG data allows stakeholders and investors to gain insight into your business and maximize your Positive Impact.TrueFalse

Which of the following is NOT a typical reason for businesses to engage in sustainability reporting? Question 4Answera.Enhancing brand reputationb.Building trust with stakeholders c.Attracting and retaining talent d.Avoiding environmental regulations

From a corporation perspective, the ESG factors that might be considered are:a) how good they are with water management.b) how effective their health and safety policies are in protecting against accidents.c) how they manage their supply chains.d) how they treat their workers and whether they have a corporate culture that builds trust and fosters innovation.Group of answer choicesa) onlyNo answer text provided.b), c) and d) onlyAll of the above