To Be Named on the Global 100 List, Which Is

question 53

Multiple Choice

To be named on the Global 100 list, which is announced each year at the World Economic Forum, a company ________.

• A) has to have earned ISO certification
• B) has to display a superior ability to effectively manage environmental and social factors
• C) has to be free from EPA violations
• D) has to submit an application with supporting documentation

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Definitions:

Equity Method

An accounting technique used by companies to record investments in other companies, where the investment is represented as an asset and changes in the investment's value are reflected in the investor's income.

Held-To-Maturity Debt Investments

Debt securities purchased with the intent and ability to hold until their maturity date.

Amortized Cost

The method of accounting for the gradual reduction in the cost value of an intangible asset or a loan through periodic charges to income over its useful life or term.

Equity Securities

Financial instruments representing ownership in a corporation, entity, or assets, such as stocks.