Under ISO14031, Which of the Following Is an Environmental Condition

question 29

Multiple Choice

Under ISO14031, which of the following is an environmental condition indicator?

• A) Percentage of raw materials that are from recycled sources
• B) Air quality surrounding a company's main factories
• C) The dollar amount spent on developing staff environmental awareness training programs
• D) Percentage of suppliers checked for corruption charges

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Definitions:

Retained Earnings

The accumulation of a company's net profits less any dividends paid to shareholders over its lifetime, reflecting the company's reinvestment back into operations.

Plant Derecognition

Occurs when a fixed asset is removed from the financial statements because it has been disposed of, sold, or is no longer in use and does not provide future economic benefits.

Deferred Tax Liability

A tax obligation that arises when taxable income will be higher in future periods due to temporary differences in accounting methods.