Which category of information includes corruption and bribery or supply chain management?

Study for the Sustainability Accounting Standards Board (SASB) Level 1 Test. Study with flashcards and multiple choice questions, each question has hints and explanations. Get ready for your exam!

Multiple Choice

Which category of information includes corruption and bribery or supply chain management?

Explanation:
Corruption and bribery, along with supply chain management, are governance topics. They concern how a company is run, including ethics, compliance, risk management, and oversight of day-to-day operations. In SASB’s framework, environmental information covers environmental impacts; social information covers topics like labor practices and community relations; intellectual assets covers IP and brand-related topics. Governance information specifically addresses how the company governs itself, including anti-corruption policies, governance structures, and supplier governance. So issues like corruption/bribery and how the company manages its supply chain fit squarely under operational governance information.

Corruption and bribery, along with supply chain management, are governance topics. They concern how a company is run, including ethics, compliance, risk management, and oversight of day-to-day operations. In SASB’s framework, environmental information covers environmental impacts; social information covers topics like labor practices and community relations; intellectual assets covers IP and brand-related topics. Governance information specifically addresses how the company governs itself, including anti-corruption policies, governance structures, and supplier governance. So issues like corruption/bribery and how the company manages its supply chain fit squarely under operational governance information.

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