ISSB must embrace everyone

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. Where were the first two adopters of ISSB Standards from?

  2. Where is it hoped the ISSB Standards will be applied?

  3. Which, if any, of the following statements are true? Statement 1, The new ISSB standards will partly be drawn from existing SASB Standards, or Statement 2, Nigeria has stated that it will adopt the ISSB Standards

  4. According to the panel, approximately how many firms in emerging economies produced some ESG information?

  5. What percentage of companies signed up to the SASB standards had a market capitalisation of less than USD2bn?

  6. Out of 6,800 listed companies in India, how many signed up to the SASB standards?

  7. Which of the following is the ISSB looking to provide in terms of implementation of the standards?

  8. Which of these is true regarding the traditional reasons of why global accounting software providers had not pushed into Africa? Statement 1, The markets were too small or Statement 2, The standards were too different

  9. When can the standards be applied from?

  10. Which, if any, of the following statements is correct? Statement 1, The panel contained individuals from Africa and Asia or Statement 2, The majority of companies disclosing ESG information are small or medium entities