Triple Bottom Line Reporting Refers to Reporting in the Three

question 12

Multiple Choice

Triple bottom line reporting refers to reporting in the three areas of:

• A)pollution, climate, recycling.
• B)economic prosperity, environmental quality, social justice.
• C)physical resources, energy, human resources.
• D)none of the above.

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Definitions:

Cost of Debt

The effective rate that a company pays on its borrowed funds from financial institutions or other sources.

Coupon Rate

A bond's interest rate per year, represented as a percentage of its face value.

Maturity

The date on which the principal amount of a financial instrument, such as a bond or loan, becomes due and payable.

After-Tax Cost of Debt

The net cost to a company for borrowing funds after accounting for the tax benefit derived from interest expense deductions on its corporate income tax.