Exam IIA-CIA-Part3 topic 1 question 119 discussion

The problem is that "public reporting on the CSR governance process" is desired but not always expected. It is desired in many cases, especially for larger companies, publicly traded organizations, or those in industries with heightened scrutiny or stakeholder expectations. Transparency in CSR practices, including governance, is seen as a positive way to build trust and demonstrate accountability. However, it is not always expected or legally required for all organizations. Smaller, privately held companies or those in certain industries might not have formal obligations to publicly report on their CSR governance processes, though they may still do so voluntarily to enhance their reputation or meet stakeholder expectations. In short, while public reporting on CSR governance is increasingly common and encouraged, it’s not always a strict requirement for every organization.

this is not in part 3 for new syllabus

Yes CSR is in the new syllabus

CSR is not in new syallabus right?

if any one correct answer to be selected which one is the most appropriate answer