What role does sustainability reporting play in corporate governance, and how should ethics influence it?

What role does sustainability reporting play in corporate governance, and how should ethics influence it?

• A. Sustainability reporting communicates ESG performance; ethics guides materiality, accuracy, and transparency to stakeholders, avoiding greenwashing.
• B. Sustainability reporting is optional and not linked to governance.
• C. Greenwashing is an acceptable practice to improve public image.
• D. Ethics has no role in ESG reporting.

Answer: (A)