Sustainability and Climate Risk (SCR) — Question 22

A sustainability analyst reports on the following metrics for a global healthcare company:

GHG emissions reductions -
Number of lives saved through pharmaceutical products
To conform with the triple bottom line concept, what additional indicator should the analyst include?

Answer options

• A. Alignment with SDGs
• B. Board of director engagement
• C. Annual revenue performance
• D. Water management efficiency

Correct answer: C

Explanation

The correct answer is C, as annual revenue performance directly reflects the economic aspect of the triple bottom line, which emphasizes profit alongside social and environmental responsibilities. Options A, B, and D, while relevant, focus more on sustainability goals, governance, and resource management, rather than directly addressing economic performance.