Prepare for the SASB Fundamentals of Sustainability Accounting Level II Test. Study with multiple choice questions, gaining hints and explanations. Enhance your sustainability reporting skills and ace your exam!

Multiple Choice

Revenue-based normalization of water withdrawals: If revenue is $10 billion and total water withdrawn is 5 million cubic meters, what is the resulting metric?

Revenue-based normalization expresses water withdrawals relative to revenue, so you see how much revenue is generated per unit of water used. Here, revenue is $10 billion and water withdrawn is 5 million cubic meters. So 10,000,000,000 divided by 5,000,000 equals 2,000. The resulting metric is $2,000 per cubic meter of water withdrawn. This shows revenue generated for each cubic meter of water used, helping compare companies of different sizes.

Revenue-based normalization expresses water withdrawals relative to revenue, so you see how much revenue is generated per unit of water used. Here, revenue is $10 billion and water withdrawn is 5 million cubic meters. So 10,000,000,000 divided by 5,000,000 equals 2,000. The resulting metric is $2,000 per cubic meter of water withdrawn. This shows revenue generated for each cubic meter of water used, helping compare companies of different sizes.