Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 152

Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?

Answer options

• A. The profitability impact of its products in developing markets.
• B. The amount of political donations to local government races.
• C. The number of complaints related to traffic from its new factory.
• D. The compensation packages awarded to senior management.

Correct answer: A

Explanation

Option A is correct because corporate social responsibility (CSR) often focuses on the impact of products in developing markets, highlighting ethical business practices. Options B, C, and D, while potentially relevant, do not directly relate to the broader social impact of business operations, which is a key focus of CSR reporting.