Examlex
The CIMA Code of Ethics for management accountants includes concepts related to:
Triple Bottom Line
A sustainability framework that evaluates a company's performance based on three pillars: social, environmental, and financial factors.
CSR Activities
Corporate Social Responsibility actions undertaken by companies to positively impact society, the environment, and their communities.
Internal Attributions
The process of explaining behavior as being caused by internal characteristics of the individual rather than external factors.
External Attributions
The process of ascribing the cause of an observed behavior to situational factors outside the individual, rather than to internal dispositions.
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