If a pharmaceutical company wanted to report about the access and affordability of its drug products, the disclosures would fall under which of the SASB's sustainability reporting categories?

Human Capital

Social Capital

Leadership and Governance

Environment

QUESTION 20

Imagine that two firms who burn massive amounts of fossil fuel during their daily operations are merged to create single company. Which of these statements is accurate?

The measurement of the new company's emissions intensity will be scaled by a size variable, such as units produced or sales revenue & Their environmental performance may be enhanced by streamlining operations and pooling R&D insights

Their environmental performance may be enhanced by streamlining operations and pooling R&D insights

The measurement of the new company's emissions intensity will be scaled by a size variable, such as units produced or sales revenue

Their environmental performance scores will automatically suffer because the scale of their emissions will grow

QUESTION 21

In what parts of a company's Form 10-K does Release No. 33-9106 (issued by the SEC in 2010) require companies to include threats and opportunities posed by climate change?

InRisk FactorsandLegal Proceedings

InBusiness Description, Legal Proceedings,Risk Factors, andManagement Discussion and Analysis

Only in theManagement Discussion and Analysissection

InManagement Discussion and AnalysisandRisk Factors

QUESTION 22

What are GHGs?

Governmental heating guides

Good health guides

Governmental hierarchy of gases

Greenhouse gases

QUESTION 23

What is an example of a specific disclosure required for GRI 406: Human Rights - Nondiscrimination?

Corrective actions taken in response to any situations involving discrimination

Total number of incidents of discrimination

Number of suppliers that are minority-owned

Total number of incidents of discrimination & corrective actions taken

QUESTION 24

Which is an accurate comparison between the SASB and GRI?

The SASB only considers the government's perspective while the GRI considers the perspective of a broad range of stakeholders

Both the SASB and the GRI are only geared toward those who qualify as Socially Responsible Investors

SASB's reporting system is designed to inform shareholders' investment decisions, while the GRI's goals are broader and more general

SASB's reporting system is designed to inform shareholders' investment decisions, while the GRI's goals are broader and more general & Both the SASB and the GRI are only geared toward those who qualify as Socially Responsible Investors

QUESTION 25

Which of the following is true of the Carbon Disclosure Project (CDP)?

The CDP was established by the U.S. SEC & The CDP works with over 6,000 companies worldwide to promote greenhouse gas emissions reporting

The CDP works with over 6,000 companies worldwide to promote greenhouse gas emissions reporting

The CDP was established by the U.S. SEC

The CDP is a system of mandatory reporting

QUESTION 26

Which of the following sustainability topics is most likely to be highly material to a pharmaceutical company, such as Pfizer?

Fuel management

Child labor in the factories of suppliers

Product quality and safety

Scope 1 greenhouse gas emissions