$6$ points

In Chapter $1,$ ESG Reporting$-$Beyond the Four Financial Statements, what other things besides the financial statements does Columbia Sportswear focus on$?$

Giving employees raises each year that match the inflation rate.

Monitoring all the independent factories that produce its products to ensure that they comply with the company's Standards of Manufacturing Practices.

Creating job opportunities for recent graduates.

Reducing expenses by changing depreciation expense.

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