Concept of triple bottom line reporting

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Reference no: EM133037612

1. The concept of triple bottom line reporting refers to reporting on an entity's: 

  • employee, supplier and customer relations
  • profit before interest and tax, profit before tax, profit after interest and tax
  • economic, social and environmental performance 
  • corporate governance, environmental and social performance 

2. Large shareholders own more of the business than small shareholders, therefore they may have a larger influence on management. 

  • True
  • False 

3. Stakeholder theory proposes:

  • none of the options are correct.
  • the purpose of an entity is to work for the good of all stakeholders group
  • the sole purpose of an entity is to earn the highest profits for its shareholders
  • an entity's sole responsibility is to its shareholders and creditors 

4. Which of these is NOT one of the nine principles of business sustainability performance? 

  • Ethics 
  • business relationships 
  • value of products and services 
  • foreign currency policy 

5. Which of the following statement is INCORRECT?

  • An agency relationship is developed when the principal (owner) hires another party (agent) to perform some services on her behalf 
  • shareholders and managers do have an agency relationship
  • When there is conflict between shareholders and managers, it is called an agency problem
  • Shareholders are the real managers of a business 

6. under stewardship theory, how are directors seen?

  • as serving their own interest
  • as stewards of some greater good 
  • as creating wealth for themselves
  • as protecting shareholder wealth only

7. Which of the following is an explanation as to why entities act in a socially responsible manner?

  • All of the options are explanations as to why entities act in a socially responsible manner
  • Because it is good for profits
  • To 'do the right thing'
  • To limit interference from government 

8. According to stewardship theory, serving on an entity's board of directors:

  • is a personal wealth creation opportunity
  • is purely for a directors' self-interest
  • is a chance to play a role in the proper workings of the marketplace 
  • is for the benefit of one stakeholder, the entity

9. which of these is NOT one of the nine principles of business sustainability performance?

  • Governance
  • Financial return
  • Depreciation policy
  • Protection of the environment

10. The concept of the triple bottom line states that an entity is responsible for the areas of:

  • economic, environmental and ethical performance 
  • economic, social and ethical performance 
  • economic, social and environmental performance 
  • social, environmental and ethical performance 

Reference no: EM133037612

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