Exam 19: Sustainability Management Accounting

For a sustainability culture and related practices to develop within an organisation sustainability management strategies should be aligned with sustainability management accounting systems.

Research has found that ethical considerations are reported by what percentage of respondents as a reason for increasing their corporate social reporting?

The fundamental reason for making an organisation sustainable is:

A principle of sustainable operations is 'what goes in must come out'. The input that doesn't match its output is:

Costs that an entity imposes upon others as a result of its operations but which the entity typically ignores, are called:

Employees will always make ethical decisions if they act in the best interests of their shareholders.

A management accounting tool that can be used to achieve sustainability is:

Currently many organisations are well on their way to being sustainable.

Indexes like the Global Reporting Index are not important for management accountants but are only used by financial accountants for external financial reporting.

When is the most appropriate time to identify ethical problems in organisations?

The process of measuring, monitoring and simultaneously controlling the economic, environmental and social dimensions of an entity is known as:

The most effective way for an entity to take into account the external environmental and the sustainability costs of its activities is:

Sustainability management accounting is essentially a one-way process that generates information about how the pursuit of sustainability impacts on the organisation.

Which of these is not a core indicator of the Global Reporting Initiative's sustainability reporting framework?

Which of these environmental costs is the easiest to measure?

The balanced scorecard is seen more as a strategy communication tool rather than a tool useful for sustainability performance evaluation.

Under activity based costing, as it is currently practiced, sustainability costs are generally grouped into the one cost pool.

Research has shown that if an organisation pursues sustainability, in the long-run this will lead to a drop in its profitability.

Rewards for ethical behaviour can include I Integrity II Reputation III Higher profits

An organisation can reduce its carbon footprint by outsourcing some of its operations.