- Username
- Password
forgot?

iRubric: Environmental Disclosures in SEC Filings/Materiality rubric

edit print share Copy to my rubrics Bookmark test run assess... delete Do more...
Environmental Disclosures in SEC Filings/Materiality Rubric Code: DX83X9A Ready to use Public Rubric Subject: Accounting Type: Project Grade Levels: Graduate

Materiality Case Descriptions
	Average 7 pts	Good 8 pts	Very Good 10 pts
SASB Materiality Map	Average Answer discusses similarities and differences in environmental issues between the Biofuels and Solar Energy industries, but offers little to no insights	Good Answer discusses similarities and differences in environmental issues between the Biofuels and Solar Energy industries and offers a few general insights	Very Good Answer provides in-depth, nuanced insights to explain the similarities and differences in environmental issues between the Biofuels and Solar Energy industries
SEC Form 10-K: Key issues	Average Answer recognizes and addresses some, but not all, of the key climate-change risks and opportunities disclosed by the firms, as per the SEC 2010 Guidance on Climate Change.	Good Answer recognizes and addresses most of the key climate-change risks and opportunities disclosed by the firms, as per the SEC 2010 Guidance on Climate Change.	Very Good Answer recognizes and addresses all the key climate-change risks and opportunities disclosed by the firms; answer provides in-depth, nuanced insights of some of the key issues, as per the SEC 2010 Guidance on Climate Change.
SEC Form 10-K: Boilerplate	Average Answer provides little to no support; the reasoning leading to the conclusion is not fully developed, given the findings from the previous questions, especially as it relates to the Supreme Court's definition of materiality, the SEC 2010 Guidance on Climate Change, and the SEC 2016 Concept Release.	Good Answer provides some support, but the reasoning leading to the conclusion is not fully developed, given the findings from the previous questions, especially as it relates to the Supreme Court's definition of materiality, the SEC 2010 Guidance on Climate Change, and the SEC 2016 Concept Release.	Very Good Answer provides a reasoned, logical conclusion that is fully supported by the findings from the previous questions, especially as it relates to the Supreme Court's definition of materiality, the SEC 2010 Guidance on Climate Change, and the SEC 2016 Concept Release.
SEC Form 10-K: Guidance	Average Answer provides little to no support for the SEC guidance recommendations; the reasoning leading to the recommendations is vague and/or not fully developed, given the findings from the previous parts of the case analysis.	Good Answer provides some support for the SEC guidance recommendations, but the reasoning leading to the recommendations is vague and/or not fully developed, given the findings from the previous parts of the case analysis.	Very Good Answer provides well reasoned, logical SEC guidance recommendations that are specific and fully supported by the findings from the previous parts of the case analysis.