23.1 Corporate social and environmental reporting has been used to describe a broad range of information about how ….. affects people and the planet.
23.2 ………. encapsulates the social responsibilities of business entities and organisations to people and the environment.
23.3 Traditional ………. is not tailored to suit the recognition of the impacts of corporations’ activities on people and the planet.
23.4 State the contents of a framework for corporate social and environmental reporting should contain some information.
23.5 …….. is the costing of environmental impacts caused by a corporate business entity.
23.6 The four aspects of corporate environmental accounting are …….., ………, ……..., and ……..
23.7 ……… measures, recognises, and reports environmental impacts arising from business operations on the company’s financial position.
23.8 Environmental reports are in ……… formats or ……… within corporate annual reports.
23.9 A company must measure and …… environmental costs and liabilities using the relevant accounting standards, or Generally Accepted Accounting Principles (GAAP).
23.10 Environmental liability comprises ……… for damages, environmental remediation costs, penalties, fines or indemnities incurred by an organisation stemming from its pollution or damage to the environment.
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