Question 1

Which of the following are drivers of corporate social reporting?

Accepted Answer

A) the level of media attention 
B) social pressure groups 
C) environmental pressure groups 
D) all of the above 
A) the level of media attention 
B) social pressure groups 
C) environmental pressure groups 
D) all of the above

Question 2

Carbon trading is underpinned by what product?

Accepted Answer

A) carbon neutrality 
B) carbon credits 
C) carbon taxes 
D) carbon offsets 
A) carbon neutrality 
B) carbon credits 
C) carbon taxes 
D) carbon offsets

Question 3

Which is a goal of the Chicago Climate Exchange (CCX)?

Accepted Answer

A) to help inform the public debate on managing the risk of climate change 
B) to facilitate capacity-building in both public and private sectors to facilitate GHG migration 
C) to build the skills and institutions needed to cost effectively manage GHGs 
D) all of the above 
A) to help inform the public debate on managing the risk of climate change 
B) to facilitate capacity-building in both public and private sectors to facilitate GHG migration 
C) to build the skills and institutions needed to cost effectively manage GHGs 
D) all of the above

Question 4

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 5

In which country do companies tend to focus on non-monetary 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 6

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.

Question 7

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 8

The corporate social reporting (CSR)theory that social reporting is a means to deal with the firm's exposure to political,economic and social pressures is called the:

Accepted Answer

A) government accountability theory. 
B) depletable resource theory. 
C) legitimacy theory. 
D) stakeholder theory. 
A) government accountability theory. 
B) depletable resource theory. 
C) legitimacy theory. 
D) stakeholder theory.

Question 9

In its sustainability report for 2009 which major company states that it plans to cut carbon emissions of its airline by an additional 20% by 2020?

Accepted Answer

A) Southwest Airlines 
B) Federal Express 
C) Jet Blue 
D)  UPS 
A) Southwest Airlines 
B) Federal Express 
C) Jet Blue 
D)  UPS

Question 10

What was a key finding of the 2007 Stern Report in the United Kingdom on the Economics of Climate Change?

Accepted Answer

A) The costs of extreme weather over the next few decades could reach .5% to 1% of world GDP per annum. 
B) Climate change should promote forced savings over the next few decades. 
C) Climate change bears little,if any correlation to economic disruption. 
D) The costs of extreme weather over the next few decades could reach 10% to 15% of world GDP per annum. 
A) The costs of extreme weather over the next few decades could reach .5% to 1% of world GDP per annum. 
B) Climate change should promote forced savings over the next few decades. 
C) Climate change bears little,if any correlation to economic disruption. 
D) The costs of extreme weather over the next few decades could reach 10% to 15% of world GDP per annum.

Question 11

In which of the following countries do companies tend to provide the most extensive reporting on climate change?

Accepted Answer

A) Canada 
B) The United States 
C) The United Kingdom 
D) Japan 
A) Canada 
B) The United States 
C) The United Kingdom 
D) Japan

Question 12

The Intergovernmental Panel on Climate Change (IPCC)has found that the concentration of atmospheric carbon dioxide has increased by how much in the past 250 years?

Accepted Answer

A) 150% 
B) 65% 
C) 35% 
D) 100% 
A) 150% 
B) 65% 
C) 35% 
D) 100%

Question 13

Part II of the GRI Sustainability Guidelines identifies all but which of the following types of disclosure?

Accepted Answer

A) strategy and profile 
B) management approach 
C) reduction in GHG emissions 
D) performance indicators 
A) strategy and profile 
B) management approach 
C) reduction in GHG emissions 
D) performance indicators

Question 14

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

Question 15

Which of the following are significant shortcomings with voluntary CSR practices?

Accepted Answer

A) reliability 
B) bias and a tendency towards being self-laudatory 
C) minimal disclosure of negative information 
D) all of the above 
A) reliability 
B) bias and a tendency towards being self-laudatory 
C) minimal disclosure of negative information 
D) all of the above

Question 16

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 17

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 18

What organization is the only cap and trade system for all six greenhouse gases in North America?

Accepted Answer

A) The Chicago Climate Exchange 
B) The Toronto Climate Exchange 
C) The Nuclear Regulatory Agency 
D) The Los Angeles Climate Exchange 
A) The Chicago Climate Exchange 
B) The Toronto Climate Exchange 
C) The Nuclear Regulatory Agency 
D) The Los Angeles Climate Exchange

Question 19

In which of the following countries do companies tend to provide the most extensive environmental disclosure?

Accepted Answer

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

Question 20

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

Which of the following are drivers of corporate social reporting?

Carbon trading is underpinned by what product?

Which is a goal of the Chicago Climate Exchange (CCX)?

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

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

What is a carbon tax?

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 corporate social reporting (CSR)theory that social reporting is a means to deal with the firm's exposure to political,economic and social pressures is called the:

In its sustainability report for 2009 which major company states that it plans to cut carbon emissions of its airline by an additional 20% by 2020?

What was a key finding of the 2007 Stern Report in the United Kingdom on the Economics of Climate Change?

In which of the following countries do companies tend to provide the most extensive reporting on climate change?

The Intergovernmental Panel on Climate Change (IPCC)has found that the concentration of atmospheric carbon dioxide has increased by how much in the past 250 years?

Part II of the GRI Sustainability Guidelines identifies all but which of the following types of disclosure?

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

Which of the following are significant shortcomings with voluntary CSR practices?

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

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

What organization is the only cap and trade system for all six greenhouse gases in North America?

In which of the following countries do companies tend to provide the most extensive environmental disclosure?

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

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

Which of the following are drivers of corporate social reporting?

Carbon trading is underpinned by what product?

Which is a goal of the Chicago Climate Exchange (CCX)?

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

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

What is a carbon tax?

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 corporate social reporting (CSR)theory that social reporting is a means to deal with the firm's exposure to political,economic and social pressures is called the:

In its sustainability report for 2009 which major company states that it plans to cut carbon emissions of its airline by an additional 20% by 2020?

What was a key finding of the 2007 Stern Report in the United Kingdom on the Economics of Climate Change?

In which of the following countries do companies tend to provide the most extensive reporting on climate change?

The Intergovernmental Panel on Climate Change (IPCC)has found that the concentration of atmospheric carbon dioxide has increased by how much in the past 250 years?

Part II of the GRI Sustainability Guidelines identifies all but which of the following types of disclosure?

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

Which of the following are significant shortcomings with voluntary CSR practices?

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

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

What organization is the only cap and trade system for all six greenhouse gases in North America?

In which of the following countries do companies tend to provide the most extensive environmental disclosure?

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

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