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ACCA Strategic Professional · Advanced Performance Management · Sustainability

Orvale Ltd wants to engage stakeholders by publishing a sustainability report, but critics say its past reports only highlighted good news. Which action would most improve the credibility of the report?

Obtaining independent assurance over the sustainability data best improves credibility, because an external party gives stakeholders confidence that the information is reliable and balanced. Presentation features, selective reporting of successes or earlier publication do not address the concern about bias.

  1. AObtain independent assurance over the reported sustainability dataCorrect
  2. BIncrease the number of photographs and case studies in the report
  3. CReport only on the targets that were met
  4. DPublish the report earlier than the financial statements

Explanation

Independent assurance gives stakeholders confidence that data is reliable and complete. Photographs and case studies add presentation but not reliability, reporting only met targets increases bias, and publication timing does not address credibility.

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