Question 1

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 2

What are the most disclosed social report items by the U.S.,the U.K.and Australia?

Accepted Answer

A) research and development of sustainable products 
B) greenhouse gas policies and procedures 
C) human resources and community involvement 
D) zero tolerance for racial,religious and gender bias 
A) research and development of sustainable products 
B) greenhouse gas policies and procedures 
C) human resources and community involvement 
D) zero tolerance for racial,religious and gender bias

Question 3

What are the most disclosed social report items in Thai annual reports?

Accepted Answer

A) employee information and environmental information 
B) Thailand tends not to issue corporate social reports. 
C) amount of carbon credits traded 
D) community involvement 
A) employee information and environmental information 
B) Thailand tends not to issue corporate social reports. 
C) amount of carbon credits traded 
D) community involvement

Question 4

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 5

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

Question 6

What do investors in the Prototype Carbon Fund (PCF)receive in return for their investment?

Accepted Answer

A) a guaranteed 10% return 
B) the satisfaction of contributing to corporate societal values 
C) a reduction of the carbon tax 
D) a pro-rata share of the carbon credits 
A) a guaranteed 10% return 
B) the satisfaction of contributing to corporate societal values 
C) a reduction of the carbon tax 
D) a pro-rata share of the carbon credits

Question 7

Where is the Secretariat of the GRI located?

Accepted Answer

A) New York 
B) Montreal 
C) Amsterdam 
D) Vienna 
A) New York 
B) Montreal 
C) Amsterdam 
D) Vienna

Question 8

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

Accepted Answer

A) corporate integrity reporting 
B) environmental social governance reporting 
C) corporate image reporting 
D) non-monetary bottom line reporting 
A) corporate integrity reporting 
B) environmental social governance reporting 
C) corporate image reporting 
D) non-monetary bottom line reporting

Question 9

Accountability is defined as what kind of a concept?

Accepted Answer

A) reactive 
B) financial 
C) proactive 
D) regulatory 
A) reactive 
B) financial 
C) proactive 
D) regulatory

Question 10

What is the purpose of the IFAC's Sustainability Framework?

Accepted Answer

A) to target professional accountants who can influence integration of sustainability into organizations' objectives,strategies,management,and definition of success 
B) to promote global adoption of GRI 
C) to target elected officials who can influence integration of sustainability into organizations' objectives,strategies,management,and definition of success 
D) to integrate the concept of sustainability into the Accounting Framework 
A) to target professional accountants who can influence integration of sustainability into organizations' objectives,strategies,management,and definition of success 
B) to promote global adoption of GRI 
C) to target elected officials who can influence integration of sustainability into organizations' objectives,strategies,management,and definition of success 
D) to integrate the concept of sustainability into the Accounting Framework

Which country has not ratified the 2005 Kyoto Protocol?

What are the most disclosed social report items by the U.S.,the U.K.and Australia?

What are the most disclosed social report items in Thai annual reports?

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

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

What do investors in the Prototype Carbon Fund (PCF)receive in return for their investment?

Where is the Secretariat of the GRI located?

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

Accountability is defined as what kind of a concept?

What is the purpose of the IFAC's Sustainability Framework?

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 country has not ratified the 2005 Kyoto Protocol?

What are the most disclosed social report items by the U.S.,the U.K.and Australia?

What are the most disclosed social report items in Thai annual reports?

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

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

What do investors in the Prototype Carbon Fund (PCF)receive in return for their investment?

Where is the Secretariat of the GRI located?

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

Accountability is defined as what kind of a concept?

What is the purpose of the IFAC's Sustainability Framework?

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