Reporting climate activity

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 re-read the article before attempting the questions again

  1. What two things do investors need to understand to identify sustainable investments?

  2. Which of the following sectors is not high-priority for better climate-related corporate disclosures?

  3. What have climate disclosures to date typically focused on?

  4. Why do IFRS standards not explicitly mention climate-related risks?

  5. Why is materiality a key component for potential climate-related disclosures under IFRS?

  6. Why should management want to disclose climate-related information?

  7. Why is it important that investors receive companies' climate-related information?

  8. Why might investment in carbon-intensive assets be an important disclosure for investors to fully understand?

  9. Why might investors think twice about a company with a carbon-intensive supply chain?

  10. Why are carbon-related disclosures important on a global economic level?