Which of the Following Are Examples of Sustainability Reporting That

question 23

Multiple Choice

Which of the following are examples of sustainability reporting that is mandatory in the United States?

• A) The legally mandated disclosure of mine safety data
• B) The mandatory disclosure of environmental litigation in the Legal Proceedings section of the 10-K
• C) The disclosure in the MD&A section of the 10-K of the effects of climate change on the company's business operations
• D) All of the above are examples of mandatory sustainability reporting in the United States

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Definitions:

Income Statement

A financial statement that shows a company's revenue, expenses, and profits over a specific period of time.

Available-for-sale Securities

Financial assets that are neither held for trading nor intended to be held to maturity, and can be sold in response to needs for liquidity or changes in interest rates.

Trading

The act of buying, selling, or exchanging financial instruments, commodities, or other assets in financial markets or over-the-counter.

Maturity

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