CSR – CHAPTER

REVISION QUESTIONS
DISCUSSION 1

BA4 2021 – CSR Chapter Revisions Questions Answers – Boopathy Kahathuduwa 1

Question 01
• CSR is about capacity building for sustainable livelihoods. It repeats
cultural differences and finds the business opportunities in building
the skills of employees, the community and the government.’

• This is a perception of CSR given by:

A. America
B. Ghana
C. Philippines
D. UK

BA4 2021 – CSR Chapter Revisions Questions Answers – Boopathy Kahathuduwa 2

Question 02
• A corporation is not an artificial person in law. It does not have the
same rights and responsibilities as human beings.
• True or False?
A. True
B. False

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Question 03
• Which of the following form the Carroll’s 4 Part Model ?
A. Economic
B. Confidential
C. Professional Behaviour
D. Legal
E. Ethical
F. Philanthropic

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Question 04
• Which of the following is not a possible strategy suggested by Carroll
for Social responsiveness?
A. Reaction
B. Defence
C. Ethical
D. Accommodation
E. Proaction

BA4 2021 – CSR Chapter Revisions Questions Answers – Boopathy Kahathuduwa 5

Question 05
• Milton Friedman argued that “Corporations that are ethically sound
are rewarded with extra customers.”
• True or False?
A. True
B. False

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Question 06
• Considering Carroll’s 4 Part Model/Carroll’s pyramid, which of the
following are not part of ‘Economic responsibilities’?
A. Make donations to charities
B. Shareholders requiring a return on their investments
C. Employees to be provided with safe and fairly paid jobs
D. Customers to be able to obtain good quality products at a fair price
E. Avoid price fixing by collusion

BA4 2021 – CSR Chapter Revisions Questions Answers – Boopathy Kahathuduwa 7

Question 07
• In general sourcing from ethical sources lead to increase costs.
• True or False?
A. True
B. False

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Question 08
• Which of the following are the key reasons for businesses to have
sustainability plans?
A. For Compliance – the need to comply with laws and regulations
B. Reduce Stewardship issues
C. To reduce any Reputational risk
D. To reduce Costs

BA4 2021 – CSR Chapter Revisions Questions Answers – Boopathy Kahathuduwa 9

Question 09
• Including CSR as part of an organisation’s strategic planning process
could make the pursuit of profit sideline or overshadow the need to
behave ethically to their shareholders
• True or False?
A. True
B. False

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Question 10
• What does CSR stand for?
A. Corporate Social Research
B. Corporate Scientific Research
C. Corporate Social Responsibility
D. Centralised Social Responsibility

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Question 11
• What issues does CSR cover? Select all that apply.
A. Health and safety
B. Environmental
C. Creation of Jobs
D. Profitability

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Question 12
• Which of the following are potential benefits of adopting a strong
approach to corporate social responsibility?
A. Improved decision-making.
B. Ability to attract a high calibre staff.
C. Increased profitability.
D. Improved reputation with environmentally conscious customers.
E. Reduced chance of government intervention in the future.

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Question 13
• . Put the following components of Carroll's CSR pyramid in order
(from bottom to top).
A. Philanthropic
B. Legal
C. Economic
D. Ethical

Economic, Legal, Ethical, Philanthropic

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Question 14
• Which of the following is NOT a component of Carroll's CSR pyramid?
A. Ethical
B. Philanthropic
C. Legal
D. Sustainability
E. Economic

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Question 15
• Which THREE of the following are common arguments FOR
organizations adopting a strong approach to corporate social
responsibility (CSR)?
A. Increased profitability
B. Faster strategic decision making
C. Improved reputation with environmentally conscious customers
D. Ability to attract higher calibre staff
E. Reduced chance of government intervention in the future

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Question 16
• Which TWO of the following statements regarding Corporate Social
Responsibility (CSR), ethics and sustainability are correct?
A. Management accountants have a responsibility to promote an ethical
corporate culture.
B. To be successful, the ethical tone within the organisation needs to come
from senior management.
C. Sustainability and CSR will lead to cost savings, but only in the long-term.
D. Sustainability refers to a firm's obligation to maximise its positive impact on
stakeholders while minimising the negative effects.

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Question 17
• H operates a successful bakery. He has recently started recycling all
waste generated by his store in response to government legislation.
At the request of a local charity, he has also started donating any
leftover food at the end of each day to a shelter for the homeless.
• According to Carroll, which ONE of the following philosophies best
describes H's actions?
A. Accommodation
B. Reaction
C. Proaction
D. Defence

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Question 18
• Which THREE responsibility of the following are included within
Carroll's four-part of corporate social responsibility?
A. Ethical responsibility
B. Economic responsibility
C. Legal responsibility
D. Shareholder responsibility
E. Stakeholder responsibility

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Question 19
• Which of the following are matters that are generally regarded as
relating to Enlightened Self Interest?
i. Corporation perceived as ethically sound are rewarded with extra customers.
ii. Employees are more attracted to work for, and are more committed to, socially
responsible companies.
iii. Positive contribution to society may be a long-term investment in a safer, better
educated and more equitable community creating a more stable context in which to
do business.
A. (1) and (2) only
B. (2) and (3) only
C. None of above
D. All the above

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Question 20
• Which of the following definitions of the Corporate Social
Responsibility produced by the World Business Council for
Sustainable Development (WBCSD) is the correct one?
A. CSR is the continuous commitment by business to behave ethically and
contribute to economic development while improving the quality of life
of the workhouse and their families as well as the local community and
society at large.
B. CSR encompasses the economic, legal, ethical and philanthropic
expectations placed on organisations by society at a given point in time.
C. CSR should recognise the rights of stakeholders established by law or
through mutual agreements and encourage active cooperation between
corporations and stakeholders in creating wealth, jobs and the
sustainability of financially sound enterprise.
D. CSR is about capacity building for sustainable livelihoods. It respects
cultural differences and finds the business opportunities I building the
skills of employees, the community and the government.

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Question 21
• Which of the following is not an example of Carroll's economic model
of CSR?
A. Employees to be provided with safe and fairly paid jobs.
B. Customers to be able to obtain good quality products at a fair price.
C. Sponsor the arts (e.g. Tate and Lyle sponsoring the Tate gallery in London)
D. Shareholders requiring a return on their investments.

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Question 22
• Carroll suggested various strategies that could be employed by a
company to respond to social pressure. Which of the following
correctly lists these strategies?
i. Accommodation, communication and commitment
ii. Reaction, defence, accommodation and pro-action
iii. Targeted growth, capital strategy, and efficiency
A. (1) only
B. (2) only
C. None of the above
D. (3) only

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Question 23
• Milton Friedman that “the business of business is business, its primary
purpose is to try and earn profits”. Which of the following statements
supports this argument?
A. A key part of running a successful business is the ability to offer customers and
consumers what they need. One of those needs is often a requirement for socially
responsible behaviour from the organization.
B. It’s a manager's duty to act in a way that maximises shareholder wealth, while
conforming to all relevant laws and customs.
C. A socially responsible business will be allowed to operate for longer in the society.
This will mean that there will be more years of cash flows in the future.
D. Acting in a sustainable manner not only helps look after the environment and the
wider community, but it strengthens the business and helps ensure its long-term
survival.

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Question 24
• The Global Reporting Initiative (GRI) is an international independent
organisation that helps businesses, governments and other
organisations understand and communicate the impact of business
on critical sustainability issues such as climate change, human rights,
corruption and many others. Which of the following is not considered
to be an environmental aspect of the guidelines?
A. Materials
B. Transport
C. Products and services
D. Procurement practices

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Question 25
• Which of the following matters within the social aspect of the G4
guidelines is correct with regard to the sub category of human rights?
i. Training and education
ii. Marketing communication
iii. Equal remuneration
A. (1) and (2) only
B. None of the above
C. (2) and (3) only
D. (3) only

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Question 26
• The G4 Guidelines set out Principles for Defining Report Content and
Principles for Defining Report Quality. Which of the following definitions is
correctly stated below?
A. Materiality principle: The report should include coverage of material aspects and
their boundaries, sufficient to reflect significant economic, environmental and
social impacts, and to enable stakeholders to assess the organisation's
performance in the reporting period.
B. Balance principal: The report should reflect positive and negative aspects of the
organisation's performance to enable a reasoned assessment of overall
performance.
C. Reliability principle: The organisation should report on a regular schedule so that
information is available in time for stakeholders.
D. Accuracy principle: The organisation should select, compile and report information
in a consistent way. The reported information should be presented in a manner
that enables stakeholders to analyse changes in the organisation's performance
over time, and that could support analysis relative to other organisations.

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Question 27
• A stakeholder is a group or individual, who has an interest in what the
organisation does, or an expectation of the organisation. There are
three categories; internal, connected and external. Which of the
following is an example of an external category of stakeholder?
A. Shareholders
B. Government
C. Finance providers
D. Managers/Directors

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Question 28
• Which of the following stakeholder’s needs or expectations are
correctly described?
• The community at large will not want their lives to be negatively impacted by the
business decisions.
• Trade Union will want to take an active part in decision making process.
• Shareholders’ will want dividends and capital growth and the continuation of the
business.
A. (1) only
B. (1) and (2) only
C. (1) and (3) only
D. All of the above

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Question 29
• The OECD Guidelines for Multinational Enterprises (the OECD Guidelines), were adopted in 1976,
at a time when there was growing concern about the negative impact of corporate practices,
particularly on developing countries. Which of the following statements about the OECD
guidelines is incorrect?
• The OECD Guidelines provide voluntary principles and standards for responsible business conduct
in areas such as information disclosure.
• The OECD Guidelines are nonbinding recommendations addressed by governments to
multinational enterprises operating in or from adhering countries.
• The OECD Guidelines have application to all sectors of business and cover companies operating in
or from OECD member states worldwide and addresses their supply chain responsibilities.
• The Guidelines are signed by the 30 OECD participating countries.
A. 1. 1 Only
B. 2. 1 and 2 only
C. 3. 3 only
D. 4. None of the above

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Question 30
• A company has been colluding with a competitor to fix the price of its
goods. According to Carroll's model of CSR, this shows a lack of:
A. Ethical responsibility
B. Philanthropic responsibility
C. Economic responsibility
D. Legal responsibility

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Question 31
• Which country believes that ‘CSR is about business giving back to
society’?
A. Canada
B. Ghana
C. France
D. Philippines

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Question 32
• Complete the sentence below by placing one of the following options
in the space.
• Corporations perceived as ethically sound _____________________.

A. Will have no long term advantage

B. Will be rewarded with more customers
C. Will loose their money over the long run
D. Will not be preferred by investors

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Question 33
• According to Carroll’s mode of CSR, which is the highest responsibility
expected?
A. Economic
B. Ethical
C. Philanthropic
D. Legal

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Question 34
• Which of the following stakeholder has the expectation to take part in
the decision making process?
A. Managers
B. Trade unions
C. Employees
D. Community

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Question 35
• Which of the following is not an area covered by the ILP Tripartite
Declaration of Principles Concerning Multinational Enterprises and
Social Policy?
A. Industrial relations
B. Anti-corruption
C. Employment
D. Training

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Question 36
• The 1992 Rio Declaration Agenda 21 agreement provides guidance
for:
A. governments
B. governments and business
C. governments, business and individuals
D. governments, business, individuals and charities

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Question 37
• Which of the following is not covered by the UN Global Compact?
A. Competition
B. Labour standards
C. Environment
D. Human rights

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Question 38
• Which of the following are internal stakeholders
A. Shareholders
B. Employees
C. Suppliers
D. Directors

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Question 39
• Considering Carroll’s 4 Part Model/Carroll’s pyramid, which of the
following are part of ‘Economic responsibilities’?
A. Make donations to charities
B. Shareholders requiring a return on their investments
C. Employees to be provided with safe and fairly paid jobs
D. Customers to be able to obtain good quality products at a fair price
E. Avoid price fixing by collusion

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Question 40
• Which of the following are not part of the ‘Ten elements of
organisational sustainability’?
A. Board and senior management
B. Extensive and effective sustainability training
C. Participation in philanthropic activities
D. Employee satisfaction
E. Monitoring and reporting sustainability performance

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Question 41
• Considering how sustainability impacts operations management, it is
important to ensure that the processes should be designed to
minimize waste, reduce energy use and reduce carbon emissions.
• This relates to which of the following?
A. Quality management
B. Process design
C. Product design
D. Supply chain management

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Question 42
• Considering the guidelines of the Global Reporting Initiative which
sets out Principles for defining Report Content and Principles for
Defining Report Quality, which of the following are ‘Principles for
Defining Report Content’?
A. Sustainability Context
B. Balance
C. Comparability
D. Accuracy
E. Stakeholder Inclusiveness
F. Materiality

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Question 43
• Considering the guidelines of the Global Reporting Initiative which
sets out Principles for defining Report Content and Principles for
Defining Report Quality, which of the following are ‘Principles for
Defining Report Quality’?
A. Completeness
B. Balance
C. Comparability
D. Timeliness
E. Stakeholder Inclusiveness
F. Clarity

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Question 44
• CSR needs to be built into the decision-making process for the whole
organization. Is this statement true or false?
A. True
B. False

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Question 45
• If you run your company perfectly ethically, but one of your suppliers
is unethical, it doesn't matter because it won't affect your company. Is
this statement true or false?
A. False
B. True

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Question 46
• Jane is an accountant for a well-known crisps company. When
looking through the company's accounts she realises that it has been
colluding with a competitor in order to fix the price of its goods.
• Jane is familiar with Carroll's CSR pyramid and thinks there is a cause
for concern.
• Why is this?
A. Because it shows a lack of economic responsibility.
B. Because it shows a lack of legal responsibility.
C. Because it shows a lack of ethical responsibility.
D. Because it shows a lack of philanthropic responsibility.

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Question 47
• Mark has been in business for nearly 10 years. Throughout that time he has
made sure to abide by the law and to be as ethical as he possibly can.
• However, he has just found out that one of his suppliers has completely
disregarded sustainability and environmental laws, meaning they are
unethical.
• Why should Mark most be concerned? (Select all that apply)
A. Because it means he will be unable to use benchmarking
B. Because his own company could be guilty of association
C. Because the supplier's negligence is damaging the environment.
D. He shouldn't be concerned: he will only encounter negative consequences if his
business is unethical.

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Question 48
• Bob owns a Burger shop called Bob's Burger Shop.

• He sells affordable burgers for people on the go as do his competitors. Most orders are
made to takeaway and served in a paper wrapper and bag. His competitors also do this.
Bob is able to beat his competitors on price as he sources his burger meat from a farm in
a recently deforested area in Argentina. It is much cheaper than locally beef even after
transportation costs such as shipping.
• Bob's business donates left over food to a charity that feeds the homeless.
• He wants to ensure that his business has a good CSR. Which of the following actions
should be taken immediately?
A. Change the source of his beef
B. Stop giving away leftover food.
C. Use recyclable paper wrapping and bags.
D. Ignore what his competition is doing.

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Question 49
• Company Y is a new business that prides itself on being green and
ethical. It uses renewable energy to run its factories, abides by all the
rules and regulations and regulatory donates money to sustainable
development charities around the world, despite occasionally being
unable to fully pay its workers.
• Why is Company Y in violation of Carroll's CSR pyramid?
A. Because should be donating to charities based in their own country.
B. Because using renewable energy to run factories generally isn't advised as it
can be unreliable.
C. Because it is not profitable.
D. It is not in violation of Carroll's pyramid.

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Question 50
• Nationwide Foods is a new up-and-coming supermarket that has recently
experienced significant growth. They have Union Jack flag on their packaging and
proudly claim that all their raw material is sourced in UK.
• However, it has recently come under fire for some of its own-product branding:
their children and beef products have actually been actually sourced abroad.
• Bearing in mind Carroll's CSR pyramid, why might this be a problem?
A. Because by including a picture of the Union Jack on some of their packaging they are
potentially excluding people from other countries.
B. Because it could be argued that Nationwide Foods is being unethical by potentially
misleading consumers with their product branding.
C. Because all of their own-brand products should be sourced from the country in which the
company is based – not from abroad.
D. Because by having an own-brand version of other companies’ products, they could be
unfairly pricing them out of the market
E. It’s not actually a problem.

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Question 51
• John has heard that the government is planning to tighten environmental
regulations. He doesn't like the sound of this, as even though some
businesses won't be affected that much, he will have to end up paying a lot
more to run his business.
• Which of the following options would be most effective in preventing the
government from imposing such regulation?
A. Make a large donation to the party in power in the hope they'll abandon their
plan to impose new regulation.
B. Make a large donation to the main opposition party in the hope they'll put
pressure on the governing party to not impose the new regulation.
C. Tell a member of the governing party that he has some unscrupulous information
about the party that he'll leak to the press if they go ahead with their plans to
impose new regulation.
D. Try and set up meetings with high-ranking members of the government to
persuade them to not impose new regulation.

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Question 52
• Mark is a stakeholder of ABC Co. Mark’s primary need/expectation is
value-for-money products and services.

• Which of the following are correct in respect to the type of

stakeholder Mark is to ABC Co.?
A. External stakeholder
B. Internal stakeholder
C. Connected stakeholder
D. Employee
E. Finance provider
F. Customer

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Question 53
• Jordan an accountant for a well-known apparel company. When
looking through the company’s Human Resource situation, he realized
that the company has failed to provide its employees with safe and
fairly paid jobs
• Jordon is familiar with Carroll's CSR pyramid and thinks there is a
cause for concern.
• Why is this?
A. Because it shows a lack of economic responsibility.
B. Because it shows a lack of legal responsibility.
C. Because it shows a lack of ethical responsibility.
D. Because it shows a lack of philanthropic responsibility.

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Question 54
• Company LMB Inc. follows the guidelines set by the Global Reporting
Initiative (GRI). However, when the chief internal auditor reviewed the
controls in place, he/she feels that there is a problem with compliance of a
particular principle for Defining ‘Report Quality’ where the organisation
has failed to make information available in a manner that is
understandable and accessible to stakeholders using the report.

• Which of the following principle is this related to?

A. Stakeholder inclusiveness
B. Completeness
C. Balance
D. Clarity
E. Timeliness

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Question 55
• Simon is a stakeholder of LMN Co. Simon’s primary need/expectation
is pay, working conditions and job security
• Which of the following are correct in respect to the type of
stakeholder Simon is to LMN Co.?
A. External stakeholder
B. Internal stakeholder
C. Connected stakeholder
D. Employee
E. Supplier
F. Customer

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Question 56
• Stokes is a CSR manager for a well-known handicrafts company. When
looking through the company's performances he realises that it has
exceeded the carbon emission limits from its factory.
• Jane is familiar with Carroll's CSR pyramid and thinks there is a cause
for concern.
• Why is this?
A. Because it shows a lack of economic responsibility.
B. Because it shows a lack of legal responsibility.
C. Because it shows a lack of ethical responsibility.
D. Because it shows a lack of philanthropic responsibility.

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Question 57
• Company ANZ Inc is a company present in one of the OECD
participating countries and is considering to implement the OECD
Guidelines. Which of the following are true with regards to the OECD
Guidelines?
A. The OECD guidelines are signed by 60 participating countries
B. The OECD guidelines are binding requirements
C. The OECD guidelines provides voluntary principles and standards for
responsible business conduct in different areas.
D. The OECD guidelines are signed by 30 participating countries and 9 non-
member countries
E. The OECD guidelines are non-binding recommendations
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Question 58
• Which of the following reports covers all aspects of working
conditions and industrial relations
A. Universal Declaration of Human Rights
B. Johannesburg Declaration
C. ILO Conventions
D. Rio Declaration
E. 2003 UN Convention Against Corruption

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Question 59
• TQM Inc. follows the guidelines set by the Global Reporting Initiative (GRI).
However, when the chief internal auditor reviewed the controls in place,
he/she feels that there is a problem with compliance of a particular
principle for Defining ‘Report Content’ where the organisation has failed
to reflect the organisation’s significant economic, environment and social
impacts.
• Which of the following principle is related to this?
A. Timeliness
B. Completeness
C. Materiality
D. Stakeholder Inclusiveness
E. Comparability

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Question 60
• Archer is a director for a well-known software company. When
looking through the company's accounts he realizes that the company
has not made any donations to charities and has not engaged in any
actions to support the society/community
• Archer is familiar with Carroll's CSR pyramid and thinks there is a
cause for concern.
• Why is this?
A. Because it shows a lack of economic responsibility.
B. Because it shows a lack of legal responsibility.
C. Because it shows a lack of ethical responsibility.
D. Because it shows a lack of philanthropic responsibility.

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