Sustainability Accounting

What does sustainability accounting primarily focus on?

• Increasing short-term profits

• Maximizing tax deductions

• Balancing economic, environmental, and social impacts

• Reducing employee salaries

What is the “Triple Bottom Line” concept?

• Three types of company tax

• A financial strategy for maximizing income

• Profit, People, Planet

• Budget, Spending, Saving

Which of the following is an example of environmental performance reporting?

• Salary report

• Training schedule

• CO₂ emissions report

• Sales revenue report

ESG stands for:

• Economic, Social, Government

• Environmental, Social, Governance

• Energy, Sustainability, Growth

• Environmental, Strategy, Guidance

What is the main goal of Integrated Reporting (IR)?

• To report tax payments

• To combine financial and sustainability data

• To monitor employee attendance

• To separate profit and loss statements

Which organization developed standards for sustainability reporting?

• IMF

• GRI

• OPEC

• BPK

What does the 'People' component in the Triple Bottom Line refer to?

• Sales team

• Customers

• Social responsibility and employees

• Marketing department

One benefit of sustainability accounting is:

• Lower marketing costs

• Greater environmental and social transparency

• Increased employee turnover

• Higher tax evasion

Which of these is a key feature of ESG reporting?

• Forecasting only profits

• Reporting sales only

• Measuring sustainability performance

• Ignoring risk factors

Which is an example of a sustainability initiative?

• Delaying tax payments

• Installing solar panels

• Cutting employee benefits

• Reducing customer service