ESG & Sustainable Business Models:
2026 Study Guide
Corporate Responsibility & Future Economy (100 Questions)
1. What does the acronym "ESG" stand for?
A) Economic, Social, and Global
B) Environmental, Social, and Governance
C) Energy, Sustainability, and Growth
D) Efficiency, Stability, and Gains
Correct Answer: B) Environmental, Social, and Governance
2. "Scope 1 Emissions" refers to:
A) Indirect emissions from purchased electricity
B) Direct emissions from owned or controlled sources (e.g., company vehicles)
C) Emissions from the company's supply chain
D) Emissions caused by customers using the product
Correct Answer: B) Direct emissions from owned or controlled sources (e.g., company
vehicles)
3. "Scope 3 Emissions" are often the hardest to track because they represent:
A) Emissions from the office heating system
B) Indirect emissions from the entire value chain (suppliers and end-users)
C) Emissions from the CEO’s private jet only
D) Leaks in the local factory
Correct Answer: B) Indirect emissions from the entire value chain (suppliers and
end-users)
,4. What is "Greenwashing"?
A) Cleaning solar panels with water
B) Making misleading claims about the environmental benefits of a product or company
C) Painting the office green to improve mood
D) Investing only in companies that sell plants
Correct Answer: B) Making misleading claims about the environmental benefits of a
product or company
5. "Double Materiality" means a company must report on:
A) Two different types of financial profit
B) How sustainability issues affect the company AND how the company impacts society and the
environment
C) The materials used in the front and back of a product
D) Data from at least two different years
Correct Answer: B) How sustainability issues affect the company AND how the company
impacts society and the environment
6. The "Circular Economy" model is based on:
A) Building round offices for better airflow
B) Eliminating waste and the continual use of resources (Reduce, Reuse, Recycle)
C) Ensuring the money stays within the company
D) Moving production from one country to another in a circle
Correct Answer: B) Eliminating waste and the continual use of resources (Reduce,
Reuse, Recycle)
7. What is a "B Corp" Certification?
A) A grade given to "B-tier" companies
B) A designation that a business meets high standards of verified social and environmental
performance
C) A license to sell batteries
, ) A certification for Billion-dollar companies
Correct Answer: B) A designation that a business meets high standards of verified social
and environmental performance
8. "Net Zero" refers to:
A) Having zero employees
B) Balancing the amount of greenhouse gases produced with the amount removed from the
atmosphere
C) Paying zero taxes through green incentives
D) A company with zero debt
Correct Answer: B) Balancing the amount of greenhouse gases produced with the
amount removed from the atmosphere
9. In ESG, the "Social" (S) pillar includes:
A) How much the company spends on parties
B) Labor practices, diversity, human rights, and community engagement
C) The number of followers on social media
D) The company's relationship with the local government
Correct Answer: B) Labor practices, diversity, human rights, and community engagement
10. "Governance" (G) in ESG focuses on:
A) The physical location of the headquarters
B) Board structure, executive pay, audits, internal controls, and shareholder rights
C) The laws of the country where the product is sold
D) The number of managers in the company
Correct Answer: B) Board structure, executive pay, audits, internal controls, and
shareholder rights
11. What is "Carbon Offsetting"?
A) Ignoring carbon emissions
2026 Study Guide
Corporate Responsibility & Future Economy (100 Questions)
1. What does the acronym "ESG" stand for?
A) Economic, Social, and Global
B) Environmental, Social, and Governance
C) Energy, Sustainability, and Growth
D) Efficiency, Stability, and Gains
Correct Answer: B) Environmental, Social, and Governance
2. "Scope 1 Emissions" refers to:
A) Indirect emissions from purchased electricity
B) Direct emissions from owned or controlled sources (e.g., company vehicles)
C) Emissions from the company's supply chain
D) Emissions caused by customers using the product
Correct Answer: B) Direct emissions from owned or controlled sources (e.g., company
vehicles)
3. "Scope 3 Emissions" are often the hardest to track because they represent:
A) Emissions from the office heating system
B) Indirect emissions from the entire value chain (suppliers and end-users)
C) Emissions from the CEO’s private jet only
D) Leaks in the local factory
Correct Answer: B) Indirect emissions from the entire value chain (suppliers and
end-users)
,4. What is "Greenwashing"?
A) Cleaning solar panels with water
B) Making misleading claims about the environmental benefits of a product or company
C) Painting the office green to improve mood
D) Investing only in companies that sell plants
Correct Answer: B) Making misleading claims about the environmental benefits of a
product or company
5. "Double Materiality" means a company must report on:
A) Two different types of financial profit
B) How sustainability issues affect the company AND how the company impacts society and the
environment
C) The materials used in the front and back of a product
D) Data from at least two different years
Correct Answer: B) How sustainability issues affect the company AND how the company
impacts society and the environment
6. The "Circular Economy" model is based on:
A) Building round offices for better airflow
B) Eliminating waste and the continual use of resources (Reduce, Reuse, Recycle)
C) Ensuring the money stays within the company
D) Moving production from one country to another in a circle
Correct Answer: B) Eliminating waste and the continual use of resources (Reduce,
Reuse, Recycle)
7. What is a "B Corp" Certification?
A) A grade given to "B-tier" companies
B) A designation that a business meets high standards of verified social and environmental
performance
C) A license to sell batteries
, ) A certification for Billion-dollar companies
Correct Answer: B) A designation that a business meets high standards of verified social
and environmental performance
8. "Net Zero" refers to:
A) Having zero employees
B) Balancing the amount of greenhouse gases produced with the amount removed from the
atmosphere
C) Paying zero taxes through green incentives
D) A company with zero debt
Correct Answer: B) Balancing the amount of greenhouse gases produced with the
amount removed from the atmosphere
9. In ESG, the "Social" (S) pillar includes:
A) How much the company spends on parties
B) Labor practices, diversity, human rights, and community engagement
C) The number of followers on social media
D) The company's relationship with the local government
Correct Answer: B) Labor practices, diversity, human rights, and community engagement
10. "Governance" (G) in ESG focuses on:
A) The physical location of the headquarters
B) Board structure, executive pay, audits, internal controls, and shareholder rights
C) The laws of the country where the product is sold
D) The number of managers in the company
Correct Answer: B) Board structure, executive pay, audits, internal controls, and
shareholder rights
11. What is "Carbon Offsetting"?
A) Ignoring carbon emissions
