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SASB Fundamentals Of Sustainability Accounting (SA) Level II Practice Test

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In the cocoa sourcing and child labor case, which factor is deemed applicable due to supplier relationships and initiatives addressing the issue?
Correct Answer:
Industry Norms
Explanation:
Industry norms explain how companies in the cocoa supply chain typically address child labor through collaboration with suppliers and sector-wide initiatives. These norms shape expectations for due diligence, supplier engagement, auditing, and remediation across the industry. While direct financial impact, regulatory requirements, and stakeholder concerns can influence actions, the described approach—relying on supplier relationships and collaborative initiatives to tackle the issue—fits best with industry norms because it reflects shared, sector-wide practices rather than isolated financial or legal pressures.

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