Examlex
An impairment loss can only occur in long-lived assets with a finite life.
Eco-Efficient
Practices or processes that aim to reduce environmental impacts while maximizing productivity and resource efficiency.
Performance Measurement System
A set of metrics and analytical tools used to quantitatively assess the effectiveness and efficiency of an organization's operations against its objectives.
Triple Bottom Line
An accounting framework that incorporates three parts of sustainability: social, environmental, and financial performances.
CSR Investments
Investments made by companies in initiatives that aim to improve societal well-being and demonstrate corporate social responsibility.
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