CHAPTER 2-5 SUSTAINABILITY:
EXPANDING THE BALANCED
SCORECARD EXAM
Sustainability - Correct Answers -balancing of short and long-term goals in all three
dimensions of performance
economic performance is measured in ________ - Correct Answers -traditional ways
The Sustainability Accounting Standards Board (SASB) standards and guidance are
aimed at improving the ___________ - Correct Answers -quality of sustainability
information that is available to investors.
Sustainability indicators (ESGs) are the measures in the __________ - Correct Answers
-sustainability perspective of the balanced scorecard.
The World Resources Institute (WRI) is an organization that: - Correct Answers -works
to sustain natural resources and to provide guidance for organizations that want to
develop ESGs
The environmental component of ESGs is defined in three categories by the WRI: -
Correct Answers --Operational indicators measure potential stresses to the
environment; for example, fossil fuel use, toxic and nontoxic waste, and pollutants.
-Management indicators measure efforts to reduce environmental effects; for example,
hours of environmental training.
-Environmental condition indicators measure environmental quality; for example,
ambient air pollution concentrations.
social perfomance relates to ____________ - Correct Answers -health and safety of
employees and other stakeholders
Companies are self-reporting their progress on sustainability by using the framework of
the____________ - Correct Answers -Global Reporting Initiative
Sustainability Accounting Standards Board provides ___________ - Correct Answers -
industry-specific guidance on preparing sustainability reports based on environmental,
social, and governance (ESG) factors.
EXPANDING THE BALANCED
SCORECARD EXAM
Sustainability - Correct Answers -balancing of short and long-term goals in all three
dimensions of performance
economic performance is measured in ________ - Correct Answers -traditional ways
The Sustainability Accounting Standards Board (SASB) standards and guidance are
aimed at improving the ___________ - Correct Answers -quality of sustainability
information that is available to investors.
Sustainability indicators (ESGs) are the measures in the __________ - Correct Answers
-sustainability perspective of the balanced scorecard.
The World Resources Institute (WRI) is an organization that: - Correct Answers -works
to sustain natural resources and to provide guidance for organizations that want to
develop ESGs
The environmental component of ESGs is defined in three categories by the WRI: -
Correct Answers --Operational indicators measure potential stresses to the
environment; for example, fossil fuel use, toxic and nontoxic waste, and pollutants.
-Management indicators measure efforts to reduce environmental effects; for example,
hours of environmental training.
-Environmental condition indicators measure environmental quality; for example,
ambient air pollution concentrations.
social perfomance relates to ____________ - Correct Answers -health and safety of
employees and other stakeholders
Companies are self-reporting their progress on sustainability by using the framework of
the____________ - Correct Answers -Global Reporting Initiative
Sustainability Accounting Standards Board provides ___________ - Correct Answers -
industry-specific guidance on preparing sustainability reports based on environmental,
social, and governance (ESG) factors.
