There aren't any. And that's because a message can be read without being opened (it's opening the message that triggers a read receipt). Users can elect to stop read receipts both manually for each message, and automatically for all.
Additionally, a read receipt doesn't prove that it was read. And it doesn't even show that it was opened by whom it was addressed to.
Pat Richard, MCSE MCSA:Messaging CNA
Microsoft Exchange MVP
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