ESG Training

Which of the following frameworks is focused primarily on climate-related financial disclosures?

• GRI

• ISSB

• CDP

• CSRD

What does CSRD stand for?

• Climate Sustainability Reporting Directive

• Corporate Sustainability Reporting Directive

• Central Sustainability Regulation Directive

• Corporate Social Responsibility Declaration

Which framework is best known for stakeholder-driven reporting and covers social topics in detail?

• CDP

• ISSB

• GRI

• SASB

What is the purpose of the ISSB S1 and S2 standards?

• Social and biodiversity reporting

• Circular economy and pollution control

• General and climate-related financial disclosure

• Human rights and governance principles

Which directive replaced the EU Non-Financial Reporting Directive (NFRD)?

• EU Green Deal

• CSRD

• EFRAG

• SFDR

GRI Standards are known for:

• Financial performance disclosures

• Voluntary, comprehensive sustainability reporting

• Mandatory compliance in the EU

• Limiting disclosures to carbon emissions only

Which ESG topic is not covered under ISSB’s current standards?

• Climate

• Biodiversity

• Governance

• Energy

What is the purpose of a taxonomy in ESG reporting?

• To define best practices without legal enforcement

• 
  To legally mandate all ESG disclosures
  

• To classify economic activities that are considered environmentally sustainable

• To standardise social protection rights across countries

Which of the following best describes the materiality approach of ISSB?

• Double materiality

• Triple bottom line

• Financial materiality

• Mandatory materiality

In Malaysia, ESG reporting is evolving under the guidance of:

• Carbon Disclosure Project (CDP) and Global Reporting Initiative (GRI)

• Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB)

• Bursa Malaysia and Climate Change and Principle-based Taxonomy (CCPT)

• U.S. Securities and Exchange Commission (SEC) and United Kingdom Financial Conduct Authority (UK FCA)