What type of losses are reflected in near-term impacts?

The correct answer highlights current, non-operating losses as the type of losses reflected in near-term impacts. Near-term impacts in sustainability accounting typically emphasize immediate financial effects that are observable and quantifiable. Non-operating losses are those financial setbacks that do not arise from a company’s core business operations, such as costs related to investments or other external factors, which can significantly affect a company's financial status in the short term.

This concept is crucial in sustainability accounting because it allows stakeholders to gauge the immediate effects of a company's activities and decisions on its financial health and operational efficacy. By focusing on non-operating losses, analysts can better understand how external factors or recent strategic shifts influence an organization's financial performance in the near term, thus enabling timely and informed decision-making.

In contrast, future operational losses, losses resulting from market changes, and investment losses from assets typically pertain to longer-term considerations or broader economic factors rather than the immediate effects captured by current, non-operating losses. These types of losses often require more extensive analysis and time to manifest, making them less relevant to discussions centered on near-term impacts.