Sustainability Accounting Standards Board (SASB) Level 1 Practice Test

Among reporting channels, which is described as a web-based format?

A web-based report A press release A physical booklet A quarterly earnings call

Correct Answer:

A web-based report

Explanation:

A web-based report is the one described as a web-based format. This means the report is published online and accessed through a web browser, typically hosted on a company’s website or sustainability portal, allowing easy online distribution and updates. The other options describe different channels or formats: a press release is a news-type announcement, a physical booklet is printed on paper, and a quarterly earnings call is a live audio/video event, not a web-based document.

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