A listed entity is reviewing its BRSR disclosures.

A listed entity is reviewing its BRSR disclosures.

The sustainability head states:

“Under Principle 1, the entity is required only to establish internal policies and procedures to prevent unethical conduct. Disclosure of information affecting stakeholders is not part of the core elements of Principle 1 because such disclosure is a reporting matter rather than a governance matter.”

The assurance team identifies the following proposed disclosures:

Structures, policies and procedures that promote the Principle and provide for prompt and fair action against transgressions.
Ensuring that the Principles are understood, adopted and implemented throughout the business.
Promoting adoption of the Principle across the business’s value chain.
Transparent disclosure and access to information about policies, procedures, performance and decisions impacting stakeholders.
Quantitative disclosure of the organisation’s Scope 3 greenhouse-gas emissions.

Which ONE of the following contains only matters that are specifically identified as core elements of Principle 1?

A. 1, 2 and 3 only.

B. 1, 2, 3 and 4 only.

C. 2, 3, 4 and 5 only.

D. 1, 2, 3, 4 and 5.