Question : 36. Switzerland-based pharmaceutical firm was an early adopter of the : 1800964

36. This Switzerland-based pharmaceutical firm was an early adopter of the Global Compact and used it to update its code of conduct.

A.  Novartis.

B.  Bayer.

C.  Johnson & Johnson.

D.  The Gap.

37. The Universal Declaration of Human Rights states that each person:

A. Has a right to life, liberty and the pursuit of happiness.

B.  Is created equal in the eyes of the government.

C.  Has the right to a standard of living adequate for the health and well-being of himself and of his family.

D.  Has the right to a standard of living that meets each countries’ minimum wage law.

38. Global audit social standards concentrate on:

A. Internally focused economic benefits for the firm.

B. Externally focused social benefits for the environment.

C. Externally focused social benefits for key stakeholders.

D. All of the above

39. The emerging trend in gathering audit information directly from workers using their mobile phones is called:

A.  Network-sourcing.

B.  Crowd-sourcing.

C.  Social networking.

D.  Mobile auditing.

40. When a company decides to publicize information collected in a social audit, this is called:

A. Environmental auditing.

B. Corporate financial reporting.

C. Corporate social reporting.

D. Stakeholder management.

41. A 2011 survey of business firms by KPMG found:

A:  A steep increase in corporate social reporting.

B.  A decrease in corporate social reporting.

C.  A majority of firms using the Global Reporting Initiative.

D.  A and C, but not B.

42. Which of the following is not a motivation for publishing a corporate social report?

A. Ethical concerns.

B. Economic considerations.

C. Stakeholder engagement.

D. Avoiding transparency.

43. Financial, social and environmental results are reported together in a firm’s:

A. Financial reports if a publicly traded firm.

B. Code of business conduct.

C. Triple bottom line report.

D. Employee newsletter.

44. Sanford Limited, a small fishing company in New Zealand, made the following commitment(s) in its first triple bottom line report released in 2007:

A. To ensure that its operations were the best in the industry.

B. To maximize positive social outcomes and economic growth and prosperity.

C. To avoid going overboard with its social mission.

D. All of the above.

45. Triple bottom line disclosure is primarily driven by:

A. Noneconomic drivers.

B. Managerial accounting drivers.

C. Economic drivers.

D. Technological advances.