Which of the following is not a reason to report sustainability-related information?

Question

BlackTom AI · Accepted Answer

The question asks which option is not a reason to report sustainability-related information. 
Option A: 'To comply with legal requirements.' This is a plausible and common motive, since many jurisdictions require sustainability reporting or disclosure in some form. Therefore, this is a valid reason. 
Option B: 'To influence the perceived legitimacy of the organisation.' Reporting can enhance legitimacy, transparency, and trust among stakeholders, making this a legitimate motive. 
Option C: 'To increase the wealth of shareholders & managers.' While reporting may have indirect effects on value, the primary or explicit purpose of sustainability reporting is not to directly increase personal wealth of shareholders and managers; this is not a fundamental or normative reason for reporting, and it misaligns with the stakeholder and accountability aims of sustainability disclosure. 
Option D: 'All of the above are reasons to report sustainability-related information.' Since Option C is not a valid reason, this statement is false; not all listed items are valid reasons. 
In summary, A and B describe standard motivations for sustainability reporting, C does not, and therefore D cannot be correct because it includes an invalid reason.

ACCT3563-Issues in Financial Reporting and Analysis - Term 3, 2025

Which of the following is not a reason to report sustainability-related information?

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