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ELE_SR (Sustainability Standards)

Authored by IAN PAULO PUNSALAN

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University

Used 4+ times

ELE_SR (Sustainability Standards)
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5 questions

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1.

MULTIPLE CHOICE QUESTION

20 sec • 1 pt

Which of the following is NOT a key reporting requirement under the Global Reporting Initiative (GRI)?

Universal

Performance Standards

Sector Standards

Topic Standards

2.

MULTIPLE CHOICE QUESTION

20 sec • 1 pt

Target audience is the broader range of stakeholders

SASB

GRI

<IR>

3.

MULTIPLE CHOICE QUESTION

20 sec • 1 pt

The Task Force on Climate-related Financial Disclosures (TCFD) continues to provide recommendations for companies' climate-related disclosures.

True

False

4.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Who Issues implementation guidance on Philippine sustainability disclosure standards?

Board of Accountancy

Financial and Sustainability Reporting Standards Council

Philippine Sustainability Reporting Committee

5.

MULTIPLE CHOICE QUESTION

20 sec • 1 pt

IFRS S1 requires organizations to disclose only quantitative information about sustainability-related risks and opportunities, as quantitative data provides more measurable insights.

True

False

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