Final answer:
A breach of contract refers to the failure to fulfill one's duties under the contract, even if no harm resulted; thus, the statement is true.
Step-by-step explanation:
True, harm does not have to occur for there to be a breach of contract. A breach of contract is a form of noncompliance with the terms of an agreement, regardless of whether actual damage or harm is experienced by the non-breaching party.
For instance, in the context of an employment agreement between a surgeon and a patient, if the patient fails to make a payment for the services provided, this noncompliance constitutes a breach of contract, even if the surgery was successful, and no physical harm occurred.