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Global

05 January 2026

Beyond ESG reporting

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 is profit no longer considered enough to define organisational success?

  2. Which type of capital refers to ecosystems, biodiversity and natural resources?

  3. Which of the following statements is true? Statement 1, impact accounting is encouraging some organisations to take a restorative approach towards damage they have done. Statement 2, impact accounting can strengthen supply chain resilience.

  4. What is the aim of impact accounting?

  5. In what way does impact accounting differ from ESG reporting?

  6. What is an example of impact accounting?

  7. Which of the following statements is true? Statement 1, the key challenge in impact accounting is translating environmental and social impacts into comparable information. Statement 2, effective impact accounting requires investors to stop applying value to profits.

  8. Which of the following statements is true? Statement 1, the monetisation of impacts leads to higher profits. Statement 2, monetary valuation helps translate complex impacts into a common language for decision-makers

  9. What is a potential disadvantage of monetising impacts?

  10. Which of the following statements is true? Statement 1, impact accounting combines quantitative measures with qualitative assessment. Statement 2, impact accounting should put a monetary value on subjective factors such as human capital.

1 unit

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