B) It requires that audit committees establish anonymous tip lines.
C) It provides protection for whistleblowers.
D) It requires that public companies adopt a code of ethics for senior financial officers.
39) Which of the following statements is correct about sustainability accounting?
A) Sustainability accounting has been in existence since 1592.
B) Sustainability accounting tracks a company's "green" score.
C) Sustainability accounting aims to provide managers a broad set of information to meet the needs of multiple stakeholders.
D) Sustainability accounting is a subset of GAAP applicable only to socially responsible companies.
40) Which of the following statements is correct about the triple bottom line?
A) The triple bottom line measures a company's social impact, without regard for profit.
B) The triple bottom line captures three factors: People, Profit, and Planet.
C) The triple bottom line has replaced net income as the most crucial measure of a company's success.
D) The triple bottom line reports profit at the expense of social factors.
41) Many organizations are building sustainable business practices into their strategies by issuing:
A) corporate social responsibility reports.
B) reports on internal controls.
C) profit and loss statements that reflect people and planet costs.
D) reports from their board of directors on sustainability.
42) All of the following terms are used interchangeably to refer to the extraction of insights from large amounts of data except:
A) big data.
B) business intelligence.
C) business analytics.
D) business acumen.
43) The term “big data” refers to the:
A) accuracy, completeness, and source of the data.
B) accuracy, volume, and source of the data.
C) variety, volume, and velocity of the data.
D) velocity, veracity, and volume of the data.
44) Recommending a course of action based upon patterns and insights from data is referred to as:
A) predictive analytics.
B) prescriptive analytics.
C) descriptive analytics.
D) diagnostic analytics.
45) Using data to estimate what is likely to occur in the future is an example of:
A) predictive analytics.
B) prescriptive analytics.