CAF-8 · Chapter 16 · Question 5 of 14
The International Ethics Standards for Sustainability Assurance (IESSA) applies specifically to sustainability assurance practitioners. Which of the following is NOT one of the five fundamental ethical principles?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Absolute transparency
Explanation
The five fundamental ethical principles under IESSA (and the general Code of Ethics) are Integrity, Objectivity, Professional competence and due care, Confidentiality, and Professional behavior. Absolute transparency is not one of the formal principles.
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