Climate reporting pitfalls

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. Why might organisations be reluctant to place limits on the scope of their ESG efforts?

  2. Why might a board want to carry out an ESG materiality assessment?

  3. Why can ESG frameworks be problematic?

  4. Who should sustainability reporting and disclosures be aimed at?

  5. Why is the list of ESG metrics so exhaustive?

  6. What did Teneo's review of sustainability reports find?

  7. Which of the following statements is true? Statement 1, companies may focus on their sustainability efforts to mask underperformance in other areas. Statement 2, companies may focus on their suppliers' sustainability records to distract from their own inaction

  8. In implementing ESG, what mistakes do companies often make?

  9. Why might executive incentives for ESG goals fail?

  10. Before a materiality assessment is undertaken, which of the following must first be understood?

1 unit