Sostenibilità

cosa è la sostenibilità?

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What is a sustainability report?

• A document presenting financial performance.

• A document presenting ESG performance and objectives regarding impacts, risks, and opportunities.

• A marketing brochure for sustainable products.

• A legal document for environmental compliance.

Which international standard is mentioned for drafting sustainability reports before European standards become available?

• ISO 14001

• SASB

• GRI

• TCFD

What is the purpose of the VSME standard?

• For large companies subject to mandatory reporting.

• For small and medium-sized companies listed on European markets.

• For small and medium-sized companies not subject to mandatory reporting but wishing to communicate ESG performance.

• For non-profit organizations to report their social impact.

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Which of the following is NOT a main topic to be included in the CSRD sustainability report?

• The company's business model and risk management system.

• Principal positive and negative impacts related to company activity.

• Detailed employee salary information.

• ESG objectives and progress, including contribution to climate neutrality by 2050.

What characteristics must the communicated information in a sustainability report possess to eliminate greenwashing?

• Only retrospective and qualitative.

• Only quantitative and prospective.

• Balanced, comparable, and verifiable.

• Focused solely on positive aspects.