Question 1

The SASB's Business Model and Innovation category includes which of the following topics?

Accepted Answer

A)  Fair marketing and advertising 
B)  Recruitment, development, and retention 
C)  Lifecycle Impacts of products 
D)  Accident and safety management 
A)  Fair marketing and advertising 
B)  Recruitment, development, and retention 
C)  Lifecycle Impacts of products 
D)  Accident and safety management

Question 2

In measuring an organization's carbon footprint using the Greenhouse Gas Protocol, which of the following is the most challenging to account for and measure?

Accepted Answer

A)  Scope 1 
B)  Scope 2 
C)  Scope 3 
D)  Scope 4 
A)  Scope 1 
B)  Scope 2 
C)  Scope 3 
D)  Scope 4

Question 3

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 4

What best describes the SASB's materiality map?

Accepted Answer

A)  It describes which materials are the most toxic to the environment 
B)  It focuses on the pollutants emitted by the company's operations and ranks them from most to least damaging 
C)  It was developed by companies to respond to stakeholder pressure for environmental stewardship 
D)  It's an objective study of nonfinancial materiality viewed through an investment lens 
A)  It describes which materials are the most toxic to the environment 
B)  It focuses on the pollutants emitted by the company's operations and ranks them from most to least damaging 
C)  It was developed by companies to respond to stakeholder pressure for environmental stewardship 
D)  It's an objective study of nonfinancial materiality viewed through an investment lens

Question 5

The International Standards Organization (ISO) has published standards explicitly relating to:

Accepted Answer

A)  Anti-bribery management systems 
B)  Social responsibility 
C)  Environmental management 
D)  All of the above 
A)  Anti-bribery management systems 
B)  Social responsibility 
C)  Environmental management 
D)  All of the above

Question 6

Which of the following sustainability topics is most likely to be highly material to a social media company, such as Facebook?

Accepted Answer

A)  Data security 
B)  Child labor in the factories of suppliers 
C)  Biodiversity impacts on endangered species. 
D)  Product safety 
A)  Data security 
B)  Child labor in the factories of suppliers 
C)  Biodiversity impacts on endangered species. 
D)  Product safety

Question 7

The SASB's Human Capital category includes which of the following topics?

Accepted Answer

A)  Data security 
B)  Air quality 
C)  Human rights and community relations 
D)  Fair labor practices 
A)  Data security 
B)  Air quality 
C)  Human rights and community relations 
D)  Fair labor practices

Question 8

Within the GRI, Environmental Standards:

Accepted Answer

A)  Cover energy consumption as well as labor practices 
B)  Cover biodiversity 
C)  Require quantitative disclosures about emissions, such as the volume of ozone-depleting emissions by weight 
D)  Cover biodiversity & require quantitative disclosures about emissions, such as the volume of ozone-depleting emissions by weight 
A)  Cover energy consumption as well as labor practices 
B)  Cover biodiversity 
C)  Require quantitative disclosures about emissions, such as the volume of ozone-depleting emissions by weight 
D)  Cover biodiversity & require quantitative disclosures about emissions, such as the volume of ozone-depleting emissions by weight

Question 9

Which best describes the categories in which GRI standards are organized?

Accepted Answer

A)  Environmental, Social, and Governmental 
B)  Universal, Economic, Environment, and Social 
C)  Economic, Governmental, and Social 
D)  Governmental, Private, and Economic 
A)  Environmental, Social, and Governmental 
B)  Universal, Economic, Environment, and Social 
C)  Economic, Governmental, and Social 
D)  Governmental, Private, and Economic

Question 10

Which is true of corporate social responsibility reporting (CSR)?

Accepted Answer

A)  It is another term for sustainability reporting 
B)  It is the standardized term for sustainability reporting in the EU 
C)  It is a variant of traditional financial reporting required by the SEC 
D)  It is another term for sustainability reporting & It is the standardized term for sustainability reporting in the EU 
A)  It is another term for sustainability reporting 
B)  It is the standardized term for sustainability reporting in the EU 
C)  It is a variant of traditional financial reporting required by the SEC 
D)  It is another term for sustainability reporting & It is the standardized term for sustainability reporting in the EU

The SASB's Business Model and Innovation category includes which of the following topics?

In measuring an organization's carbon footprint using the Greenhouse Gas Protocol, which of the following is the most challenging to account for and measure?

What are GHGs?

What best describes the SASB's materiality map?

The International Standards Organization (ISO) has published standards explicitly relating to:

Which of the following sustainability topics is most likely to be highly material to a social media company, such as Facebook?

The SASB's Human Capital category includes which of the following topics?

Within the GRI, Environmental Standards:

Which best describes the categories in which GRI standards are organized?

Which is true of corporate social responsibility reporting (CSR)?

Introduction to International Accounting

Worldwide Accounting Diversity

International Convergence of Financial Reporting

International Financial Reporting Standards: Part I

International Financial Reporting Standards: Part II

Foreign Currency Transactions and Hedging Foreign Exchange Risk

Translation of Foreign Currency Financial Statements

International Taxation

International Transfer Pricing

Management Accounting Issues in Multinational Corporations

Auditing and Corporate Governance: An International Perspective

Filters

Exam 12: International Sustainability Reporting

The SASB's Business Model and Innovation category includes which of the following topics?

In measuring an organization's carbon footprint using the Greenhouse Gas Protocol, which of the following is the most challenging to account for and measure?

What are GHGs?

What best describes the SASB's materiality map?

The International Standards Organization (ISO) has published standards explicitly relating to:

Which of the following sustainability topics is most likely to be highly material to a social media company, such as Facebook?

The SASB's Human Capital category includes which of the following topics?

Within the GRI, Environmental Standards:

Which best describes the categories in which GRI standards are organized?

Which is true of corporate social responsibility reporting (CSR)?

Introduction to International Accounting

Worldwide Accounting Diversity

International Convergence of Financial Reporting

International Financial Reporting Standards: Part I

International Financial Reporting Standards: Part II

Foreign Currency Transactions and Hedging Foreign Exchange Risk

Translation of Foreign Currency Financial Statements

International Taxation

International Transfer Pricing

Management Accounting Issues in Multinational Corporations

Auditing and Corporate Governance: An International Perspective

Filters