This happens when a company benefits from a business decision at the cost of other members.
What is moral debt?
100
This UK-based, not-for-profit organization facilitates greenhouse emissions data between shareholders and corporations.
What is the Carbon Disclosure Project?
100
The utilization of marketing or public relations practices to promote the perception that an organization’s products, aims or policies are environmentally friendly.
What is greenwashing?
100
This is when a manager attempts to increase share value immediately before exercising options.
What is "pump and dump"?
200
This is the periodic net social contribution of a firm.
What is social income?
200
The effects of CSR activities that help improve and enhance a firm's public image.
What are CSR strengths?
200
High-polluting companies are more susceptible to this type of risk.
What is litigation risk?
200
Bluewashing is the act of corporations trying to sway public opinion through partnership with this organization.
What is the United Nations?
200
This concept states that asset prices fully reflect all available information at point that time.
What is Efficient Market Theory (EMT)?
300
This represents the benefit to the society due to social transactions of a firm.
What is a social return?
300
This concept involves ensuring that the benefits are distributed fairly among all individuals involved in an economic system.
What is distributive justice?
300
This "two-word" protocol is the leading body in setting CO2 emissions reporting standards.
What is "greenhouse gas"?
300
Confusion, fronting, and posturing are three elements of this concept.
What is corporate deception?
300
This concept assumes that decisions made are always the ones that lead to the highest utility.
What is the "rational individual"?
400
This is the firm's utilization of socio-environmetal resources.
What is a social transaction?
400
This is a component of corporate legitimacy that is concerned with non-economic endeavors such as a call for justice.
What is social legitimacy?
400
This group of equity stakeholders expressly advocates for CDP disclosures by public companies.
What are signatory investors?
400
According to Laufer: failure to submit verified social accounting disclosures will undermine a corporation's appearance of this.
What is legitimacy?
400
These are two examples of problems stemming from information asymmetry in accounting.
What are adverse selection and moral hazard?
500
The fundamental step in social accounting
What is identifying a firm's social transactions
500
This is a component of corporate legitimacy based on the financial success of an organization as measured by profit.
What is economic legitimacy?
500
This ratio measures information asymmetry by comparing a firm’s market value of assets to its book value of assets.
What is Tobin's Q?
500
In theory, this concept would insure against regulatory capture, enhance communication and allow for independent third party monitoring.
What is tripartism?
500
This measures the extent of a security's abnormal market return in response to the unexpected components of reported earnings.