Which of the following are reasons why the cash flows generated from the activities of an organisation might be different to the profits?

Question 8 options:

1)	Some costs will be incurred in different periods than the one in which they are paid.

2)	The cash flows associated with some revenue will not be received until after the actual sale.

3)	Some of the cash payments will not be considered as expenses.

4)	All of these choices.

The reporting of social and environmental performance-related information is largely regulated and therefore there is great consistency in the reporting practices applied by those organisations that publicly report.

Question 9 options:

	1) True
	2) False

Which of the following frameworks has been developed primarily with investors in mind, to assist them to understand those sustainability-related risks and opportunities confronting organisations, and which are likely to ultimately impact an organisations financial performance?

Question 10 options:

1)	The Global Reporting Initiative (GRI)

2)	The International Integrated Reporting Committee (IIRC) Framework

3)	The Global Compact

4)	The Sustainability Accounting Standards Board (SASB) Standards