APICS CPIM-Part-2 Exam - Topic 4 Question 49 Discussion

Actual exam question for APICS's CPIM-Part-2 exam

Question #: 49
Topic #: 4

[All CPIM-Part-2 Questions]

When deciding what to report externally regarding sustainability performance, a company should disclose:

Aresults of poor performance.

Bresults of acceptable performance.

Cpast results and future strategies.

Dwhy current regulations are too costly.

Show Suggested Answer

Suggested Answer: C

When deciding what to report externally regarding sustainability performance, a company should disclose its past results and future strategies. This will help the company to demonstrate its progress, achievements, challenges, and commitments in relation to its environmental, social, and governance (ESG) goals. Disclosing past results and future strategies will also enhance the company's transparency, accountability, and credibility with its stakeholders, such as investors, customers, employees, regulators, and the public.

Disclosing results of poor performance or acceptable performance alone is not sufficient, as it does not provide a complete picture of the company's sustainability performance. Moreover, disclosing only poor performance may damage the company's reputation and trust, while disclosing only acceptable performance may raise doubts about the company's honesty and reliability. Disclosing why current regulations are too costly is irrelevant and inappropriate, as it does not reflect the company's sustainability performance or efforts. It may also imply that the company is not willing or able to comply with the regulations or improve its sustainability practices.

by Lorrie at Jan 05, 2026, 05:16 AM

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Sylvie

2 days ago

D seems off. Blaming regulations doesn’t help build trust with the public.

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Aaron

7 days ago

A is important too. We need to acknowledge poor performance to improve.

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Ettie

12 days ago

I agree, C gives a complete picture. It helps stakeholders understand the journey.

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Michell

18 days ago

I think C is the best choice. Past results and future strategies show transparency.

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Blondell

23 days ago

Not sure if all companies will be transparent about poor results.

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Vanna

28 days ago

Agree, acceptable performance should be shared as well!

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Veda

1 month ago

Wait, why would they disclose why regulations are too costly? Seems off.

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Jesus

1 month ago

I think it's important to show poor performance too, just to be honest.

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Leota

1 month ago

Companies should definitely disclose past results and future strategies.

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Cammy

2 months ago

C seems like the most comprehensive and responsible choice. Transparency is key for sustainability reporting.

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Fallon

2 months ago

Haha, D all the way! Regulations are a scam, companies should focus on profits, not sustainability.

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Tamala

3 months ago

B is the safest option. No need to disclose poor performance and upset stakeholders.

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Sue

3 months ago

D is the way to go! Regulations are just too expensive, we need to focus on the bottom line.

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Alishia

3 months ago

I think C is the correct answer. A company should be transparent about its past sustainability performance and future plans.

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Renay

3 months ago

I recall a practice question that emphasized the need for comprehensive reporting, which makes me lean towards C again.

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Craig

3 months ago

I think B makes sense because acceptable performance is still worth reporting, but I wonder if it’s enough on its own.

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Alesia

3 months ago

I'm not entirely sure, but I feel like A could be important too. Companies need to acknowledge their shortcomings, right?

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Doretha

4 months ago

I remember we discussed the importance of transparency in reporting, so I think C might be the best choice since it covers both past and future.

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Sommer

4 months ago

I'm a little confused by this question. I was thinking B might be the best answer, but now I'm not so sure. I'll make sure to carefully review the options again before selecting my final answer.

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Bo

4 months ago

I feel pretty confident that the correct answer is C. Providing both historical data and future plans is the most informative and responsible way for a company to report on their sustainability efforts.

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Ocie

4 months ago

D is definitely not the right answer. That's just trying to make excuses instead of actually reporting on sustainability performance. I'd go with C - it covers the key information that should be disclosed.

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Mariko

4 months ago

Hmm, I'm a bit unsure about this one. I was leaning towards B, but C also seems like a good option. I'll need to think it through a bit more.

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Domitila

4 months ago

I think C is the best answer here. Disclosing past results and future strategies seems like the most comprehensive and transparent approach to sustainability reporting.

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