President Franklin Roosevelt signed into law in 1933 & 1934
What is the Securities Exchange Act
100
First of two core steps in developing a sustainability framework is to identify this
Who are key "extended" stakeholders
100
Independent agency of the US federal government that enforces federal securities laws
What is the SEC (Securities Exchange Commission)
100
The name for individuals or groups of individuals that have an impact or are impacted by the affairs of an organization
What are stakeholders
100
This is the emerging key issue in executive suites around the world
What is sustainability
200
The Global Reporting Initiative (GRI) was created in this year
What is 1997
200
Living and non-living natural systems (ecosystem) are effected by this aspect of performance reporting within the sustainability framework
What is environmental aspect
200
Originally named the Treadway Commission
What is COSO (Committee of Sponsoring Organizations)
200
1 of 2 frameworks developed for reporting and accountability in areas of sustainable development
What is SIGMA
200
The 3 performance measures for the Triple Bottom Line
What is economic, environmental, and social performance
300
This was formed as a result of the Treadway Commission of 1985
What is the Committee of Sponsoring Organizations (COSO)
300
Labor and management practices, approaches to human rights, and activities within and impacts upon community is apart of this aspect of performance reporting within the sustainability framework
What is social aspect
300
They provide guidelines for accounting professionals to use worldwide
What is IFAC (International Federation of Accountants)
300
This seeks to create a development that meets needs of present generations without compromising the ability of future generations to meet their own needs
What is sustainability
300
Social accountability to stakeholders has been attributed to work started by this famous ice cream company
What is Ben & Jerry's
400
The SEC was created because of this event
What is the stock market crash of 1929
400
Human, manufactured, and financial capital affects this type of performance reporting within the sustainability framework
What is economic aspect
400
Created in 1997 to help develop guidelines for reporting environment, social and economic performance
What is GRI (Global Reporting Initiative)
400
This is addressed to financial and management professionals who seek insight and understanding of broad concepts of sustainability
What is the Statement of Management Accounting (SMA)
400
Organizations will face a shift to an environment with shortage of key skills required to operate and potential employees will be in a seller's rather than buyers market due to this generation
What is the baby boomer generation
500
This organization set guidelines for sustainability recognition and accountability in their standard 26000 (social responsibility) in 2010
What is the International Organization for Standardization (ISO)
500
Driving principles that stakeholders need to know includes completeness, balance, perspective, accuracy, availability, presentation, and this
What is quality
500
A voluntary scheme to assist companies in developing a framework for environmental accountability and management
What is the EMAS (Eco-Management and Audit Scheme)
500
This standard was created by the International Labor Organization to help assess child labor & forced labor
What is the SA8000 standard
500
Public attitudes toward resource management are changing and includes this 3 "R" initiative