Question 1

What is a carbon tax?

Accepted Answer

A) It is a tax imposed by the World Bank on excessive carbon usage. 
B) It is a tax imposed by the U.S.government on excessive vehicle emissions. 
C) It is a regressive tax. 
D) It is a tax on the use of fuels that cause the emission of carbon dioxide and other greenhouse gases into the atmosphere. 
A) It is a tax imposed by the World Bank on excessive carbon usage. 
B) It is a tax imposed by the U.S.government on excessive vehicle emissions. 
C) It is a regressive tax. 
D) It is a tax on the use of fuels that cause the emission of carbon dioxide and other greenhouse gases into the atmosphere. D

Question 2

Under the Kyoto Protocol, what mechanism is used to promote emissions reduction in developing countries?

Accepted Answer

A) Clean Development Mechanism (CDM) 
B) Clean Air Initiative (CAI) 
C) The Kyoto Protocol only focuses on developed countries. 
D) None of the above 
A) Clean Development Mechanism (CDM) 
B) Clean Air Initiative (CAI) 
C) The Kyoto Protocol only focuses on developed countries. 
D) None of the above A

Question 3

In which of the following countries do companies tend to provide more extensive environmental disclosure than U.S.?

Accepted Answer

A) Canada 
B) Thailand 
C) The United Kingdom 
D) Australia 
A) Canada 
B) Thailand 
C) The United Kingdom 
D) Australia A

Question 4

Which of the following is NOT one of Hofstede's structural elements of culture that affect organizational behavior?

Accepted Answer

A) Individualism vs.collectivism 
B) high-profile corporate scandals 
C) Strong vs.weak uncertainty avoidance 
D) Large vs.small power distance 
A) Individualism vs.collectivism 
B) high-profile corporate scandals 
C) Strong vs.weak uncertainty avoidance 
D) Large vs.small power distance

Question 5

Which country has not ratified the 2005 Kyoto Protocol?

Accepted Answer

A) Japan 
B) France 
C) The U.S. 
D) Spain 
A) Japan 
B) France 
C) The U.S. 
D) Spain

Question 6

The corporate social reporting (CSR) theory that environmental disclosures are made in response to a demand for environmental and social information is called the:

Accepted Answer

A) legitimacy theory. 
B) stakeholder theory. 
C) Superfund theory. 
D) depletable resource theory. 
A) legitimacy theory. 
B) stakeholder theory. 
C) Superfund theory. 
D) depletable resource theory.

Question 7

The Treadway Commission Report in the United States published in 1987 used the phrase:

Accepted Answer

A) "bottom up accounting." 
B) "top down accounting." 
C) "management culture incentive." 
D) "tone at the top." 
A) "bottom up accounting." 
B) "top down accounting." 
C) "management culture incentive." 
D) "tone at the top."

Question 8

The meaning of corporate social reporting (CSR) is derived from the notion of:

Accepted Answer

A) governmental societal responsibility. 
B) organizational societal responsibility. 
C) Maslow's hierarchy of needs. 
D) the Sarbanes-Oxley Act of 2002. 
A) governmental societal responsibility. 
B) organizational societal responsibility. 
C) Maslow's hierarchy of needs. 
D) the Sarbanes-Oxley Act of 2002.

Question 9

What is one thing that few companies tend to report on in their corporate social report disclosures?

Accepted Answer

A) International disaster response 
B) The risk of legal action or business disruptions caused by climate issues 
C) The level of GHG reduction 
D) Community involvement 
A) International disaster response 
B) The risk of legal action or business disruptions caused by climate issues 
C) The level of GHG reduction 
D) Community involvement

Question 10

Part I of the GRI Sustainability Guidelines defines all but which one of the following?

Accepted Answer

A) Report content 
B) Quality 
C) Boundary 
D) Standards for disclosure 
A) Report content 
B) Quality 
C) Boundary 
D) Standards for disclosure

Question 11

What is another name by which corporate social reporting (CSR) is also known?

Accepted Answer

A) Corporate integrity reporting 
B) Environmental, Social, and Governance (ESG) reporting 
C) Corporate image reporting 
D) Nonmonetary bottom line reporting 
A) Corporate integrity reporting 
B) Environmental, Social, and Governance (ESG) reporting 
C) Corporate image reporting 
D) Nonmonetary bottom line reporting

Question 12

Which country is NOT a member of the Asia-Pacific Partnership on Clean Development and Climate?

Accepted Answer

A) Japan 
B) New Zealand 
C) India 
D) Korea 
A) Japan 
B) New Zealand 
C) India 
D) Korea

Question 13

In August 2010, what was the price per ton of carbon?

Accepted Answer

A) $1.00 
B) $2.50 
C) 10 cents 
D) 25 cents 
A) $1.00 
B) $2.50 
C) 10 cents 
D) 25 cents

Question 14

ESG is an acronym for:

Accepted Answer

A) Environmentally Specific Gases. 
B) Environmental, Social, and Governance. 
C) European Societal Goals. 
D) Ecologically Safe Groundwater. 
A) Environmentally Specific Gases. 
B) Environmental, Social, and Governance. 
C) European Societal Goals. 
D) Ecologically Safe Groundwater.

Question 15

In which country has the "GRI-Certified Training Program" been implemented?

Accepted Answer

A) Brazil 
B) India 
C) The United States 
D) All of the above 
A) Brazil 
B) India 
C) The United States 
D) All of the above

Question 16

Which of the following sectors does NOT report financial savings from their actions to improve their social targets?

Accepted Answer

A) Information technology 
B) Financial services 
C) Oil and gas 
D) Pharmaceuticals 
A) Information technology 
B) Financial services 
C) Oil and gas 
D) Pharmaceuticals

Question 17

According to legitimacy theory, corporate social reports:

Accepted Answer

A) capture the impact of culture on the annual reports. 
B) is a means to deal with a firm's exposure to political, economic, and social pressures. 
C) is in response to the stakeholders demand for environmental and social information. 
D) should not vary country wise on the basis of methods of disclosure. 
A) capture the impact of culture on the annual reports. 
B) is a means to deal with a firm's exposure to political, economic, and social pressures. 
C) is in response to the stakeholders demand for environmental and social information. 
D) should not vary country wise on the basis of methods of disclosure.

Question 18

The countries ratifying the Kyoto Protocol are committed to reducing greenhouse gases by how much from their 1990 level by 2011?

Accepted Answer

A) 25% 
B) 10% 
C) 5% 
D) 50% 
A) 25% 
B) 10% 
C) 5% 
D) 50%

Question 19

In which country do companies tend to focus on nonmonetary disclosures that are more favorable to the company, especially around the time of negative events?

Accepted Answer

A) Libya 
B) Ireland 
C) Australia 
D) China 
A) Libya 
B) Ireland 
C) Australia 
D) China

Question 20

Part II of the GRI Sustainability Guidelines defines which one of the following?

Accepted Answer

A) Report content 
B) Quality 
C) Boundary 
D) Standards for disclosure 
A) Report content 
B) Quality 
C) Boundary 
D) Standards for disclosure

What is a carbon tax?

Under the Kyoto Protocol, what mechanism is used to promote emissions reduction in developing countries?

In which of the following countries do companies tend to provide more extensive environmental disclosure than U.S.?

Which of the following is NOT one of Hofstede's structural elements of culture that affect organizational behavior?

Which country has not ratified the 2005 Kyoto Protocol?

The corporate social reporting (CSR) theory that environmental disclosures are made in response to a demand for environmental and social information is called the:

The Treadway Commission Report in the United States published in 1987 used the phrase:

The meaning of corporate social reporting (CSR) is derived from the notion of:

What is one thing that few companies tend to report on in their corporate social report disclosures?

Part I of the GRI Sustainability Guidelines defines all but which one of the following?

What is another name by which corporate social reporting (CSR) is also known?

Which country is NOT a member of the Asia-Pacific Partnership on Clean Development and Climate?

In August 2010, what was the price per ton of carbon?

ESG is an acronym for:

In which country has the "GRI-Certified Training Program" been implemented?

Which of the following sectors does NOT report financial savings from their actions to improve their social targets?

According to legitimacy theory, corporate social reports:

The countries ratifying the Kyoto Protocol are committed to reducing greenhouse gases by how much from their 1990 level by 2011?

In which country do companies tend to focus on nonmonetary disclosures that are more favorable to the company, especially around the time of negative events?

Part II of the GRI Sustainability Guidelines defines which one of the following?

Introduction to International Accounting

Worldwide Accounting Diversity

International Convergence of Financial Reporting

International Financial Reporting Standards: Part I

International Financial Reporting Standards: Part II

Comparative Accounting

Foreign Currency Transactions and Hedging Foreign Exchange Risk

Translation of Foreign Currency Financial Statements

Additional Financial Reporting Issues

Analysis of Foreign Financial Statements

International Taxation

International Transfer Pricing

Strategic Accounting Issues in Multinational Corporations

Comparative International Auditing and Corporate Governance

Filters

Exam 15: International Corporate Social Reporting

What is a carbon tax?

Under the Kyoto Protocol, what mechanism is used to promote emissions reduction in developing countries?

In which of the following countries do companies tend to provide more extensive environmental disclosure than U.S.?

Which of the following is NOT one of Hofstede's structural elements of culture that affect organizational behavior?

Which country has not ratified the 2005 Kyoto Protocol?

The corporate social reporting (CSR) theory that environmental disclosures are made in response to a demand for environmental and social information is called the:

The Treadway Commission Report in the United States published in 1987 used the phrase:

The meaning of corporate social reporting (CSR) is derived from the notion of:

What is one thing that few companies tend to report on in their corporate social report disclosures?

Part I of the GRI Sustainability Guidelines defines all but which one of the following?

What is another name by which corporate social reporting (CSR) is also known?

Which country is NOT a member of the Asia-Pacific Partnership on Clean Development and Climate?

In August 2010, what was the price per ton of carbon?

ESG is an acronym for:

In which country has the "GRI-Certified Training Program" been implemented?

Which of the following sectors does NOT report financial savings from their actions to improve their social targets?

According to legitimacy theory, corporate social reports:

The countries ratifying the Kyoto Protocol are committed to reducing greenhouse gases by how much from their 1990 level by 2011?

In which country do companies tend to focus on nonmonetary disclosures that are more favorable to the company, especially around the time of negative events?

Part II of the GRI Sustainability Guidelines defines which one of the following?

Introduction to International Accounting

Worldwide Accounting Diversity

International Convergence of Financial Reporting

International Financial Reporting Standards: Part I

International Financial Reporting Standards: Part II

Comparative Accounting

Foreign Currency Transactions and Hedging Foreign Exchange Risk

Translation of Foreign Currency Financial Statements

Additional Financial Reporting Issues

Analysis of Foreign Financial Statements

International Taxation

International Transfer Pricing

Strategic Accounting Issues in Multinational Corporations

Comparative International Auditing and Corporate Governance

Filters