Pretend You Are a Junior Managerial Accountant

Multiple Choice

Pretend you are a junior managerial accountant. Your supervisor has no knowledge of sustainability accounting. All of the following statements would be convincing arguments to advocate for the importance of sustainability accounting, except one. Which one?

A) Sustainability accounting reflects the changing nature of accountability.
B) Companies are only accountable to shareholders… And shareholders care about sustainability.
C) Companies are accountable to the world at large, not simply to shareholders.
D) Sustainability accounting does not replace the emphasis on financial results; rather it complements financial strength in building a strong company for the future.