Assertion : Temperature and soil moisture are climatic factors that regulate the process of energy flow.

Reason : Warm and moist environment favors decomposition whereas low temperature and anaerobiosis inhibit decomposition.

Reason is true but Assertion is false.

Decomposition is largely an oxygen-requiring process. The rate of decomposition is controlled by chemical composition of detritus and climatic factors.

Temperature and soil moisture are the most important climatic factors that regulate decomposition, through their  effect on the activities of soil microbes.

Warm and moist environment favour decomposition whereas low temperature and anaerobiosis inhibit decomposition resulting in build up of organic materials.