Sustainability

Credit ratings with ESG relevance scores

ESG risk and impact ratings

Second-party opinions

All of the above

True

False

The IAASB's standard for assurance on sustainability-related reporting –the ISSA 5000, General Requirements for Sustainability Assurance Engagements .

Independent assurance may be provided by either audit firm or non-audit firm assurance providers (Non-audit firms such as ISO Certified providers, specialist firms, consultancy firms etc.)

Larger issuers are more likely to seek assurance on their sustainability-related reporting

All of the Above

I separate my waste into different categories for recycling purposes

I compost my food waste at home.

I dispose broken or unwanted electronic devicesthrough proper ewaste disposal facilities.

I reuse, repurpose and reduce the amount of materials in my daily consumption (e.g. reduce single-use plastics, and bring my own shopping bag).

Active Engagement, Shareholder Letter, Collaborative Engagement, and Outright Divestment.

Passive Engagement, Shareholder Letter, Proxy Voting, and Collaborative Engagement.

Formal Engagement, Proxy Voting, Signal Divestment, and Diversification.

Identify, Prioritise, Engage, Track, Escalate, and Communicate.

Communicate, Identify, Prioritise, Report, Track, and Follow Up.

Prioritise, Engage, Report, Follow Up, Track, and Communicate.