CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: What are the characteristics of ISSB Climate Exposure Draft?
Answer:
A) Requirements for disclosure of material information about significant
climate-related risks and opportunities B) Fully incorporates TCFD
recommendations C) Points to other standards and frameworks in absence of a
specific IFRS Sustainability Disclosure Standard, including D) Requires companies
to provide material information on all significant sustainability-related risks
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B d)
Q: In terms of Climate Overlap EFRAG - ISSB - SEC - what is the Climate
Disclosure Strategy?
Answer:
a) Governance b) Energy c) GHG Emissions d) Financial Effects a)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: BROKEN QUESTION... Which of the following are not material
sustainability-related financial information?
Answer:
A) Can include information about sustainability-related risks and opportunities with
low-probability and highimpact outcomes.
Q: B) Reassessment should take place each
Answer:
reporting cycle.
C) Omitting, misstating or obscuring that
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B c)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: Which of the following define Double materiality?
Answer:
A) Outside-in Perspective: Financial Materiality B) Inside-out Perspective: Social
and Environmental (Impact) Materiality C) Inside-out Perspective: Financial
Materiality D) Outside-in Perspective: Dynamic Materiality
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B d)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: Which of the following refer to impact materiality?
Answer:
A) The severity and, when appropriate, likelihood of actual and potential negative
impacts on people and the environment B) The scale, scope and likelihood of actual
positive impacts on people and the environment connected with companies'
operations and value chains C) The scale, scope and likelihood of actual negative
impacts on people and the planet connected with companies' operations and supply
chains
Q: D) The urgency derived from social or environmental public policy goals and
planetary
Answer:
boundaries
Latest 2026 Update
Q: What are the characteristics of ISSB Climate Exposure Draft?
Answer:
A) Requirements for disclosure of material information about significant
climate-related risks and opportunities B) Fully incorporates TCFD
recommendations C) Points to other standards and frameworks in absence of a
specific IFRS Sustainability Disclosure Standard, including D) Requires companies
to provide material information on all significant sustainability-related risks
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B d)
Q: In terms of Climate Overlap EFRAG - ISSB - SEC - what is the Climate
Disclosure Strategy?
Answer:
a) Governance b) Energy c) GHG Emissions d) Financial Effects a)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: BROKEN QUESTION... Which of the following are not material
sustainability-related financial information?
Answer:
A) Can include information about sustainability-related risks and opportunities with
low-probability and highimpact outcomes.
Q: B) Reassessment should take place each
Answer:
reporting cycle.
C) Omitting, misstating or obscuring that
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B c)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: Which of the following define Double materiality?
Answer:
A) Outside-in Perspective: Financial Materiality B) Inside-out Perspective: Social
and Environmental (Impact) Materiality C) Inside-out Perspective: Financial
Materiality D) Outside-in Perspective: Dynamic Materiality
Q: a) B & C
Answer:
b) A & C
c) B & D
d) A & B d)
, CESGA Module 5 Questions and Answers with Verified Solutions |
Latest 2026 Update
Q: Which of the following refer to impact materiality?
Answer:
A) The severity and, when appropriate, likelihood of actual and potential negative
impacts on people and the environment B) The scale, scope and likelihood of actual
positive impacts on people and the environment connected with companies'
operations and value chains C) The scale, scope and likelihood of actual negative
impacts on people and the planet connected with companies' operations and supply
chains
Q: D) The urgency derived from social or environmental public policy goals and
planetary
Answer:
boundaries
