可持續發展、企業社會責任與ESG：練習題

Which term describes the practice where a business presents a misleading image of social responsibility by associating itself with humanitarian or human rights causes, without substantive action?

Which of the following best describes the Ethical level of responsibilities within Carroll’s CSR pyramid?

In the Triple Bottom Line model, how does measuring performance using all three dimensions differ from traditional accounting measures?

Which metric would a business be most likely to include in the Social (S) section of its ESG report?

What is the primary motivation for a company to engage in genuine ESG (Environmental, Social, and Governance) reporting?

In the context of corporate reporting and the assessment of a company's impact on society, what three specific areas of performance do the initials in the acronym ESG represent?

A business signs up to international human rights conventions to improve its public image while failing to address poor working conditions in its own factories. What is the specific term for this type of deceptive public relations tactic that overstates a company's commitment to social and humanitarian goals?

Elkington's Triple Bottom Line framework suggests that a business's success should be measured in three key areas rather than by financial gain alone. What are these three areas, often referred to as the three Ps?

A multinational technology company is reviewing its corporate strategy using Carroll’s CSR pyramid. While the company currently meets all its economic and legal responsibilities, it is being pressured by activists to improve its ethical and philanthropic performance.

a) Define the ethical responsibility level within Carroll's pyramid and explain how it differs from legal responsibility. (2 points)
b) Explain one potential opportunity cost a firm faces when it chooses to prioritize philanthropic responsibilities over maximizing short-term shareholder returns. (2 points)
c) Briefly explain the concept of greenwashing and how it might damage a business's brand image. (1 point)