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陈QB · 2023年10月22日

还是不太理解意思,这个是文章哪段?

NO.PZ2022120703000002

问题如下:

Triple bottom line accounting takes into account a company’s financial performance and its:

选项:

A.social and governance factors.

B.environmental and social factors.

C.environmental and governance factors.

解释:

B is correct. because "the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."

A is incorrect because "the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."

C is incorrect because "the TBL Triple Bottom Line accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."

​还是不太理解意思,这个是文章哪段?

1 个答案

净净_品职助教 · 2023年10月23日

嗨,爱思考的PZer你好:


这道题考到的知识点位于第一章水印版讲义P8.

TBL accounting理论是将传统的会计分析扩展到了社会和环境影响上,这里的social就是people,environmental就是planet,而传统会计考虑的公司利润等要素就是profit

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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