Final answer:
The correct answer is c. In the context of the ERM model, reporting objectives are responsible for the accuracy and reliability of company reports, ensuring they accurately reflect the company's operations.
Step-by-step explanation:
According to the ERM model (Enterprise Risk Management), c. reporting objectives help to ensure the accuracy, completeness, and reliability of internal and external company reports.
Reporting objectives focus on the preparation of financial and non-financial information that reflect the true and fair view of the organization's activities. This entails the application of standards, policies, and procedures that promote data integrity and reliability to support decision-making by stakeholders.