The SASB's Environmental category includes which of the following topics?

• Employee health, safety, and wellbeing
• Human rights and community relations
• Fuel management
• Business ethics and transparency

Under what condition does the IRS consider the resale price method acceptable as a transfer price?

• The subsidiary is a foreign controlled corporation.
• There is no market price upon which to base the transfer price.
• The divisions are part of a decentralized organization.
• The related party is merely a distributor of finished goods.