The Process of Applying Social and Environmental Criteria to an Investment

question 50

Multiple Choice

The process of applying social and environmental criteria to an investment decision is known as ________.

• A) green screening
• B) value-based selection
• C) violation of profit maximization
• D) social screening

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Definitions:

Loss Accounts

Financial accounts within a company's books that represent expenses exceeding incomes, leading to a net loss.

Year-End

The end of an accounting period, typically culminating in the closing of books and preparation of financial statements.

Deferral

An accounting principle where revenue or expenses are recognized at a later date than when they were initially incurred.

Nominal Accounts

Accounts that are closed at the end of every accounting period, which include revenues, expenses, gains, and losses.