INTERNATIONAL ACCOUNTING
INTERNATIONAL ACCOUNTING
5th Edition
ISBN: 9781260918281
Author: Doupnik
Publisher: MCG
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Chapter 12, Problem 7EP

Clarion Bank and Trust (CBT) is a local bank based in a small town in the American Midwest. The town’s only other bank, a branch of a large multinational, recently closed. Based on research conducted at the SASB, one of the following sustainability topics is substantially more likely to be highly material for CBT than the others. Use your knowledge of the banking industry to identify this topic.

  1. a. Biodiversity impacts
  2. b. Child and forced labor
  3. c. Air pollution
  4. d. Workplace health and safety
  5. e. Access and affordability
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