Which of the Following Is Not a Sustainability Reporting Framework

question 40

Multiple Choice

Which of the following is not a sustainability reporting framework?

• A) Carbon Disclosure Project (CDP)
• B) Sustainability-related standards published by the International Standards Organization (ISO)
• C) RobecoSAM Corporate Sustainability Assessment (CSA)
• D) All of these are sustainability reporting frameworks

---

Definitions:

Bottling Department

The bottling department refers to a specialized division within a manufacturing or production facility that focuses on the filling, sealing, and packaging of liquid products.

Equivalent Units

A concept in costing used to allocate production costs between completed units and units still in process, by converting work in process into the number of completed unit equivalents.

First-In, First-Out

First-In, First-Out (FIFO) is an inventory valuation method where the earliest items purchased or produced are the first sold, affecting the cost of goods sold and inventory value.

Cost Of Production Report

A document summarizing the total cost of materials, labor, and overhead incurred in producing a product or service.