Theory of Corporate Social Accounting
Social accountability and greenwashing
Climate Reputation and Bank Contracting
Narrative complexity and CSR Performance
100

Pollution, inequality, and unemployment are examples of what type of cost?

What is social

100

This problem arises when upper management engages in ethical compliance without actionable results, causing upper management to accept deviance

What is moral hazard

100

Corporations use this technique to create the appearance of ethics without taking actionable results

What is greenwashing

100

Longer reports and higher disclosure can be an indicator of this characteristic

What is transparency

200

This concept measures how well a firm is measuring its social contract

What is social accounting

200

This reporting guideline was criticized for a lack of requirements for auditing and verification

What is Global Reporting Initiative (GRI)

200

Banks use these assets as security to reduce the risk of a client defaulting on a loan

What is collateral

200

According to this theory, markets do not immediately respond to obscure information

What is the incomplete revelation hypothesis (IRH)

300

In order to survive, this concept states that a firm must demonstrate that society requires and benefits from its services and offerings

What is a social contract

300

Association with the UN for the purpose of improving reputation is an example of this strategy 

What is bluewashing or fronting

300

These restrictions on banking agreements were increased due to negative climate-related news

What are covenants

300

Alongside readability, this measure was used to measure the complexity of CSR reports

What is file size

400

This term describes a firm’s societal impacts on third-parties outside of the market process

What are externalities

400

A company claiming to be “carbon neutral and zero waste by 2050” without providing a concrete action plan is an example of what element of greenwashing?

What is posturing

400

Banks imposed higher spreads and restricted covenants because of this risk

What is reputational

400

This theory states that firms obscure poor performance with complex and unreadable language

What is the opportunistic view

500

In a social contract, this term describes the social groups involved

What are social constituents

500

To improve the regulatory environment, this concept argues for the integration of a third party alongside the organization and the regulator

What is tripartism

500

In this study, this data source was primarily used for reputational climate events, covering over 80,000 media sources over 30 categories

What is RepRisk

500

This term describes the process of deliberately making CSR reports harder to read in order to hide performance and impress readers 

What is obfuscation

M
e
n
u