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WorksheetsCorporate Social Responsibility - Seminar 5
Total questions: 10
Worksheet time: 4mins
Which of the following goes hand in hand with the Legitimacy Theory?
Greenwashing
Transparency
Ethical behaviour
Social Contract
Following a major incident, the firms in the affected industry:
Decrease disclosure in annual reports
Increase positive disclosure in annual reports
No change in annual reports
Prevent negative media coverage
Which of the following is not a major non-market social concern of a firm?
Sales by geographical area
Donations to charities
Air pollution produced by firm
Employment level in firm
According to Laufer, what are some consequences of greenwashing?
Result in moral hazard
Decreased levels of care
Levels of deviance may increase
All of the above
According to Ramanathan, which of the following is not one of his 3 social accounting objectives?
Identify and measure periodic net social contribution of the firm
Determine the revenue and expenses of a firm
Determine if the firms practices are consistent with social priorities
Make sure relevant information on goals, policies, contributions are made available to the public
Social constituents are:
Measures of changes
Utilization of resources
Social groups affected
Sacrifices/benefits to society
In Accounting for Emissions, which method does not classify allowances as intangible assets?
US GAAP
Government Grant Approach
IFRIC 3
Prevailing Practices in the EU
In Accounting for Emissions, why was IFRIC 3 unsuccessful?
The method distorted assets and liabilities
The method produced conflicting financial results from firm to firm
Mismatch issues occurred during settlement of liability
All of the above
What was the main goal of the article, “Assessing social and environmental performance through CSR reports”?
Analyzing relationship between CSR performance and voluntary CSR disclosures
Analyzing importance of CSR disclosures in the 21st century
Showing association between increased carbon footprint and CSR disclosures
Showing the relationship between CSR reports and financial performance
What are the two main factors that impact the relevance of CSR disclosures?
Readability, transparency
Readability, size
Language, context
Transparency, reliability
