Chapter 15 –

International Corporate
Social Reporting
Multiple Choice Questions
1.
The meaning of corporate social reporting (CSR) is derived from the
notion of:
a. governmental societal responsibility.
b. organizational societal responsibility.
c. Maslow’s hierarchy of needs.
d. the Sarbanes-Oxley Act of 2002.
2.
How do Australian managers tend to view the annual corporate social
report?
a. It is required by Australian statute and is not an option.
b. It has been greeted with skepticism.
c. It is doomed to fail as a legitimating vehicle.
d. It is useful in maintaining or reestablishing legitimacy.
3.
Japanese companies’ attitudes towards information for disclosure to
outsiders can be described in what way?
a. They believe in the principles of full disclosure.
b. The Emperor has mandated full disclosure.
c. Banking scandals have encouraged full disclosure.
d. They are generally reluctant to provide such information.
4.
What effect has social and environmental legislation had on top
management in Thailand?
a. Top management can be jailed for failure to make social and
environmental disclosures.
b. There has been no motivation towards increased corporate social
and environmental disclosures.
c. Top management is highly motivated to make social and
environmental disclosures.
d. There is no social and environmental legislation in Thailand.
5.
Carbon trading is underpinned by what product?
a. carbon neutrality
b. carbon credits
c. carbon taxes
d. carbon offsets
6.
GRI stands for:
a. Global Research Initiative
b. Global Reporting Initiative.
c. Greenhouse Reporting for Industries
d. Greenhouse Regulation Initiative
7.
Part I of the GRI Sustainability Guidelines defines all but which one of
the following?
a. report content
b. quality
c. boundary
d. standards for disclosure
8.
In its sustainability report for 2009 which major company states that it
plans to cut carbon emissions of its airline by an additional 20% by
2020?
a. Southwest Airlines
b. Federal Express
c. Jet Blue
d. UPS
9.
In which country do companies tend to focus on non-monetary
disclosures that are more favorable to the company, especially around
the time of negative events?
a. Libya
b. Ireland
c. Australia
d. China
10.
What is another name by which corporate social reporting (CSR) is also
known?
a. corporate integrity reporting
b. environmental social governance reporting
c. corporate image reporting
d. non-monetary bottom line reporting