In 2008, the Top Two Motivations to Explain Sustainability Reporting

question 24

Multiple Choice

In 2008, the top two motivations to explain sustainability reporting were:

• A) ethical considerations and economic considerations
• B) reputation or brand and innovation & learning
• C) employee motivation and risk management
• D) strengthened supplier relationships and access to capital

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Definitions:

Statement of Stockholders' Equity

A financial document showing changes in the value of a company’s equity over a specific period, including shares issued, dividends paid, and earnings retained.

Retained Earnings

The residual net income available to a business after distributing dividends to its shareholders.

Net Income

Net income is the total profit of a company after all expenses, taxes, and costs have been subtracted from total revenues.

Dividends

Payments made by a corporation to its shareholders, usually as a distribution of profits.