Text: 2One source of information on best practices of leading companies is the 1999 Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees.
Entailment: The 1999 Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees is a source of information on best practices.
Contradiction: The 1999 Report and Recommendations of the Blue Ribbon Committee was written in 2012.