of completeness of CSR Information); that an explanation is provided in accordance with the third paragraph of Article R. certify that the required CSR Information is presented in the Management Report or, in the event that any CSR Information is not presented,• express a limited assurance conclusion that the CSR Information, taken as a whole, is, in all material respects, fairly presented in• accordance with the Guidelines (Reasoned opinion on the fairness of the CSR Information).