Question 1

In which company is there a strong correlation between high profitability and sustainability reporting?

Accepted Answer

A) Coca-Cola 
B) Microsoft 
C) IBM 
D) all of the above 
A) Coca-Cola 
B) Microsoft 
C) IBM 
D) all of the above D

Question 2

ESG is an acronym for:

Accepted Answer

A) environmentally-specific gases 
B) environmental social governance reporting 
C) European societal goals 
D) ecologically-safe groundwater 
A) environmentally-specific gases 
B) environmental social governance reporting 
C) European societal goals 
D) ecologically-safe groundwater B

Question 3

Which is NOT one of Gray's accounting values?

Accepted Answer

A) secrecy vs.transparency 
B) conservatism vs.optimism 
C) capitalizing vs.expensing 
D) uniformity vs.flexibility 
A) secrecy vs.transparency 
B) conservatism vs.optimism 
C) capitalizing vs.expensing 
D) uniformity vs.flexibility C

Question 4

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 5

Which 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 6

What are GHGs?

Accepted Answer

A) governmental heating guides 
B) governmental hierarchy of gases 
C) greenhouse gases 
D) good health guides 
A) governmental heating guides 
B) governmental hierarchy of gases 
C) greenhouse gases 
D) good health guides

Question 7

How do Australian managers tend to view the annual corporate social report?

Accepted Answer

A) It is required by Australian statute and is not an option. 
B) It has been greeted with skepticism. 
C) It is doomed to fail as a legitimating vehicle. 
D) It is useful in maintaining or reestablishing legitimacy. 
A) It is required by Australian statute and is not an option. 
B) It has been greeted with skepticism. 
C) It is doomed to fail as a legitimating vehicle. 
D) It is useful in maintaining or reestablishing legitimacy.

Question 8

How do Irish companies view annual corporate social reports?

Accepted Answer

A) They have been greeted with skepticism and have ceased to engage in preparing them. 
B) They embrace them as a way of maintaining or reestablishing legitimacy. 
C) They are required to prepare them under Irish statute. 
D) Irish culture demands CSR reports. 
A) They have been greeted with skepticism and have ceased to engage in preparing them. 
B) They embrace them as a way of maintaining or reestablishing legitimacy. 
C) They are required to prepare them under Irish statute. 
D) Irish culture demands CSR reports.

Question 9

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

Accepted Answer

A) corporate integrity reporting 
B) corporate image reporting 
C) ecological footprint reporting 
D) non-monetary bottom line reporting 
A) corporate integrity reporting 
B) corporate image reporting 
C) ecological footprint reporting 
D) non-monetary bottom line reporting

Question 10

The discovery of toxic waste dumps in the United States in the 1980s led to passage of what legislation?

Accepted Answer

A) offshore drilling 
B) Superfund 
C) Sarbanes-Oxley 
D) Gramm-Rudman 
A) offshore drilling 
B) Superfund 
C) Sarbanes-Oxley 
D) Gramm-Rudman

Question 11

What does EU ETS stand for?

Accepted Answer

A) European Union Emissions Trading Scheme 
B) European Union Emissions and Toxic Sludge 
C) Eastern European Emergency Toxic Standards 
D) Eastern European Electricity Transmission Standards 
A) European Union Emissions Trading Scheme 
B) European Union Emissions and Toxic Sludge 
C) Eastern European Emergency Toxic Standards 
D) Eastern European Electricity Transmission Standards

Question 12

To be carbon neutral means that:

Accepted Answer

A) an equal amount of gas has been removed from the atmosphere as has been put there through various emissions. 
B) a company pledges not to produce carbon-based products. 
C) a company has overpaid its carbon tax. 
D) the type of carbon released into the atmosphere has no negative implications on the environment. 
A) an equal amount of gas has been removed from the atmosphere as has been put there through various emissions. 
B) a company pledges not to produce carbon-based products. 
C) a company has overpaid its carbon tax. 
D) the type of carbon released into the atmosphere has no negative implications on the environment.

Question 13

What does G3 represent?

Accepted Answer

A) an annual summit of countries committed to the reduction of GHGs 
B) the third type of GHG 
C) the United States,Canada and Mexico 
D) the third generation of the GRI's Sustainability Reporting Guidelines 
A) an annual summit of countries committed to the reduction of GHGs 
B) the third type of GHG 
C) the United States,Canada and Mexico 
D) the third generation of the GRI's Sustainability Reporting Guidelines

Question 14

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

Accepted Answer

A) $1.00 
B) $2.50 
C) $)10 
D) $25.00 
A) $1.00 
B) $2.50 
C) $)10 
D) $25.00

Question 15

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 16

According to Gray which characteristic influences Spain's accounting values and reporting?

Accepted Answer

A) transparency 
B) secrecy 
C) flexibility 
D) optimism 
A) transparency 
B) secrecy 
C) flexibility 
D) optimism

Question 17

Japanese companies' attitudes towards information for disclosure to outsiders can be described in what way?

Accepted Answer

A) They believe in the principles of full disclosure. 
B) The Emperor has mandated full disclosure. 
C) Banking scandals have encouraged full disclosure. 
D) They are generally reluctant to provide such information. 
A) They believe in the principles of full disclosure. 
B) The Emperor has mandated full disclosure. 
C) Banking scandals have encouraged full disclosure. 
D) They are generally reluctant to provide such information.

Question 18

GRI stands for:

Accepted Answer

A) Global Research Initiative 
B) Global Reporting Initiative. 
C) Greenhouse Reporting for Industries 
D) Greenhouse Regulation Initiative 
A) Global Research Initiative 
B) Global Reporting Initiative. 
C) Greenhouse Reporting for Industries 
D) Greenhouse Regulation Initiative

Question 19

What effect has social and environmental legislation had on top management in Thailand?

Accepted Answer

A) Top management can be jailed for failure to make social and environmental disclosures. 
B) There has been no motivation towards increased corporate social and environmental disclosures. 
C) Top management is highly motivated to make social and environmental disclosures. 
D) There is no social and environmental legislation in Thailand. 
A) Top management can be jailed for failure to make social and environmental disclosures. 
B) There has been no motivation towards increased corporate social and environmental disclosures. 
C) Top management is highly motivated to make social and environmental disclosures. 
D) There is no social and environmental legislation in Thailand.

Question 20

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

In which company is there a strong correlation between high profitability and sustainability reporting?

ESG is an acronym for:

Which is NOT one of Gray's accounting values?

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

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

What are GHGs?

How do Australian managers tend to view the annual corporate social report?

How do Irish companies view annual corporate social reports?

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

The discovery of toxic waste dumps in the United States in the 1980s led to passage of what legislation?

What does EU ETS stand for?

To be carbon neutral means that:

What does G3 represent?

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

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

According to Gray which characteristic influences Spain's accounting values and reporting?

Japanese companies' attitudes towards information for disclosure to outsiders can be described in what way?

GRI stands for:

What effect has social and environmental legislation had on top management in Thailand?

Part I of the GRI Sustainability Guidelines defines all but 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

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Exam 15: International Corporate Social Reporting

In which company is there a strong correlation between high profitability and sustainability reporting?

ESG is an acronym for:

Which is NOT one of Gray's accounting values?

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

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

What are GHGs?

How do Australian managers tend to view the annual corporate social report?

How do Irish companies view annual corporate social reports?

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

The discovery of toxic waste dumps in the United States in the 1980s led to passage of what legislation?

What does EU ETS stand for?

To be carbon neutral means that:

What does G3 represent?

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

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

According to Gray which characteristic influences Spain's accounting values and reporting?

Japanese companies' attitudes towards information for disclosure to outsiders can be described in what way?

GRI stands for:

What effect has social and environmental legislation had on top management in Thailand?

Part I of the GRI Sustainability Guidelines defines all but 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