Which statement is true concerning the SEC$$s role regarding a company$$s ESG activities?

Select one:

a$.$

The SEC requires disclosure of specific metrics that measure a company$$s ESG performance.

b$.$

Companies must show significant progress in achieving their ESG goals.

c$.$

Controls and procedures are expected to be in place to provide accurate information to those responsible for ESG decisions within the company.

d$.$

CPAs have developed and certify the majority of ESG performance measures.