In light of global risks and challenges, corporations need to consider and incorporate:
- Double materiality and environmental materiality
- Financial materiality
- Dynamic materiality
- Double materiality - Correct AnswersDouble materiality
Which of the following statements is TRUE
- Companies responding to CDP represent more than 50% of global market cap
- Companies responding to CDP represent more than 20% of global market cap
- Companies responding to CDP represent more than 10% of global market cap
- Companies responding to CDP represent more than 90% of global market cap - Correct
AnswersCompanies responding to CDP represent more than 50% of global market cap
Which of the following is NOT an ESG analyst, agency, or data provider
- Bloomberg
- MSCI
- Sustainalytics
- SustainAbility - Correct AnswersSustainAbility
Which of the following statements is TRUE
- Companies use their sustainability reports to report edited and normalized data to intermediaries
- The NGOs report additional information to intermediaries, brokers, analysts and asset managers
related to controversies in companies
- Intermediaries usually share raw data with brokers, analysts, asset managers and investors
- The key actors in the information flow related to data availability are NGOss - Correct AnswersThe
NGOs report additional information to intermediaries, brokers, analysts and asset managers related to
controversies in companies
Which of the following are NOT actors in the information flow in relation to data availability?
,- Companies
- NGOs
- Intermediaries
- Governments - Correct AnswersGovernments
Which of the following sentences is false?
- Many studies suggest that a good ESG performance cannot lead to better Corporate Financial
Performance (CFP)
- 50%of studies exhibit a significant positive relation between ESG-CFP
- 90% of studies find a non-negative ESG-CFP relationship
- ESG impacts operational metrics and financial performance - Correct AnswersMany studies suggest
that a good ESG performance cannot lead to better Corporate Financial Performance (CFP)
Which of the following sentences is true?
- Demand for ESG measures is increasing
- There is a lack of empirical evidence for the business, social and environmental rationale of ESG
investing
- Only one driver explains the growth of the ESG market: climate change - Correct AnswersDemand for
ESG measures is increasing
Which of the following statements is false?
- S&P has acquired RobecoSam
- Moody's has acquired Vigeo Eiris
- Fitch as acquired ISS
- MorningStar has acquired Sustainalytics - Correct AnswersFitch has acquired ISS
How do companies provide ESG data?
A. Interviews (including calls, emails, and questionnaires)
B. Sustainability reports only
C. Annual reports only
, D. Sustainability reports, website/internet, annual reports
-B&C
-A&C
-B&D
- A & D - Correct AnswersA & D
The CDO request information on the risk & opportunities of climate change from the world's largest
companies. According to this, which of the following statements is false?
- CDP information is used in investment research, products, indices, and ratings (ie Bloomberg, STOXX,
etc)
- CDP provides information to its institutional investors
- CDP provides information to its signatories, as well as distributes it throughout the global marketplace
to increase transparency around climate-related investment risk
- the World's largest companies and organizations request information through CDP on climate change,
forests and water - Correct AnswersCDP provides information to its institutional investors
Which is one of the six environmental objectives of the EU Taxonomy?
- To reduce CO2e
- Sustainable use and protection of water and marine resources
- To transition to a fossil fuel economy
- to introduce technical carbon-capture and storage tools - Correct AnswersSustainable use and
protection of water and marine resources
Please indicate two main changes in sustainability-reporting proposed by CSRD:
A. EFRAG shall propose a dedicated standard-reporting for SME
B. Evidence of Dynamic materiality
C. Only the value of tangible assets must be disclosed
D. Information on sustainability must be disclosed in management reporting
-B&C
-A&C
- Double materiality and environmental materiality
- Financial materiality
- Dynamic materiality
- Double materiality - Correct AnswersDouble materiality
Which of the following statements is TRUE
- Companies responding to CDP represent more than 50% of global market cap
- Companies responding to CDP represent more than 20% of global market cap
- Companies responding to CDP represent more than 10% of global market cap
- Companies responding to CDP represent more than 90% of global market cap - Correct
AnswersCompanies responding to CDP represent more than 50% of global market cap
Which of the following is NOT an ESG analyst, agency, or data provider
- Bloomberg
- MSCI
- Sustainalytics
- SustainAbility - Correct AnswersSustainAbility
Which of the following statements is TRUE
- Companies use their sustainability reports to report edited and normalized data to intermediaries
- The NGOs report additional information to intermediaries, brokers, analysts and asset managers
related to controversies in companies
- Intermediaries usually share raw data with brokers, analysts, asset managers and investors
- The key actors in the information flow related to data availability are NGOss - Correct AnswersThe
NGOs report additional information to intermediaries, brokers, analysts and asset managers related to
controversies in companies
Which of the following are NOT actors in the information flow in relation to data availability?
,- Companies
- NGOs
- Intermediaries
- Governments - Correct AnswersGovernments
Which of the following sentences is false?
- Many studies suggest that a good ESG performance cannot lead to better Corporate Financial
Performance (CFP)
- 50%of studies exhibit a significant positive relation between ESG-CFP
- 90% of studies find a non-negative ESG-CFP relationship
- ESG impacts operational metrics and financial performance - Correct AnswersMany studies suggest
that a good ESG performance cannot lead to better Corporate Financial Performance (CFP)
Which of the following sentences is true?
- Demand for ESG measures is increasing
- There is a lack of empirical evidence for the business, social and environmental rationale of ESG
investing
- Only one driver explains the growth of the ESG market: climate change - Correct AnswersDemand for
ESG measures is increasing
Which of the following statements is false?
- S&P has acquired RobecoSam
- Moody's has acquired Vigeo Eiris
- Fitch as acquired ISS
- MorningStar has acquired Sustainalytics - Correct AnswersFitch has acquired ISS
How do companies provide ESG data?
A. Interviews (including calls, emails, and questionnaires)
B. Sustainability reports only
C. Annual reports only
, D. Sustainability reports, website/internet, annual reports
-B&C
-A&C
-B&D
- A & D - Correct AnswersA & D
The CDO request information on the risk & opportunities of climate change from the world's largest
companies. According to this, which of the following statements is false?
- CDP information is used in investment research, products, indices, and ratings (ie Bloomberg, STOXX,
etc)
- CDP provides information to its institutional investors
- CDP provides information to its signatories, as well as distributes it throughout the global marketplace
to increase transparency around climate-related investment risk
- the World's largest companies and organizations request information through CDP on climate change,
forests and water - Correct AnswersCDP provides information to its institutional investors
Which is one of the six environmental objectives of the EU Taxonomy?
- To reduce CO2e
- Sustainable use and protection of water and marine resources
- To transition to a fossil fuel economy
- to introduce technical carbon-capture and storage tools - Correct AnswersSustainable use and
protection of water and marine resources
Please indicate two main changes in sustainability-reporting proposed by CSRD:
A. EFRAG shall propose a dedicated standard-reporting for SME
B. Evidence of Dynamic materiality
C. Only the value of tangible assets must be disclosed
D. Information on sustainability must be disclosed in management reporting
-B&C
-A&C
