Which of the following is an example of an environmental disclosure?

The example of environmental disclosure is illustrated by water usage and conservation efforts. Environmental disclosures are reports or statements made by companies that inform stakeholders about their environmental performance and impacts. They often include details about resource usage, emissions, waste management, and sustainability initiatives.

Water usage and conservation efforts specifically highlight how a company manages its water resources, detailing not only the amount of water consumed but also the strategies implemented to reduce consumption or promote sustainable practices. This type of disclosure provides valuable insights into a company's commitment to environmental stewardship and helps stakeholders assess the organization’s ecological impact and sustainability practices.

In contrast, employee satisfaction surveys, company financial statements, and market segmentation reports focus on other areas of business operations—such as workforce health, financial performance, and customer demographics. These areas do not primarily address environmental concerns, which is why they are not categorized as environmental disclosures.