Quiz 6A: Sustainable development measurement and reporting

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What is sustainability reporting?

Reports are only about governance indicators.

The report is only about economic indicators.

The report is only about environmental indicators.

The report includes business performance and social and environmental impacts.

What categories are included in the Impact Assessment for certified B companies?

Governance, Employees, Community, Environment and Customers

Human Resources, Finance, Technology, Marketing, and Sales

Sustainable Advertising, Sustainable Operations, Sustainable Supply Chains, Sustainable Finance, and Good Public Relations

Legal Compliance, Product Design, Customer Satisfaction, Revenue Growth and Corporate Social Responsibility

How is climate change related to hunger and malnutrition?

There is a clear link between climate change and hunger, and the number of people dying from hunger is expected to decline due to climate change.

Climate change could reduce the number of malnourished people in the Global North as they are able to grow more food.

There is a clear link between climate change and hunger, and the number of undernourished people is expected to increase due to climate change.

There is no relationship between changes in climate and global hunger.

Which group is Vietnam currently ranked in for the Sustainable Development Index in 2024?

40-50

50-60

60-70

30-40

Which of the following certifications is intended to ensure that farmers are treated fairly?

ISO 14001

USDA Organic

FairTrade

Energy Star

If your company wants to become a B-corp, what should be the total impact score in the assessment?

Greater than 80

Greater than 70

Greater than 90

Greater than 50

Greater than 60

Why might businesses want to participate in the 2030 Agenda?

None is correct.

Markets will not change in the coming decades, so businesses are not motivated to participate in the Sustainable Development Goals (SDGs).

The sustainable development of the business sector is not necessary in achieving the goals of the 2030 Agenda.

Businesses that provide solutions to the problems outlined by the 2030 Agenda are critical in addressing social and environmental issues.

Which of the following certifications ensures that furniture products are environmentally friendly?

FairTrade

FSC (Forest Stewardship Council)

GlobalGAP

Energy Star

What does the 'B' in B-Corp stand for?

Business

Benefit

Best

Better

10.

How do we measure the progress through the SDG framework?

Through indicators used to measure the global progress of the SDGs.

Through the opinions of experts from many different fields.

Through media reports.

Through statements made by politicians.

11.

The SDGs are published by ___________.

United Nations Development Programme (UNDP)

World Economic Forum (WEF)

Sustainable Development Solutions Network (SDSN)

United Nations Environment Programme (UNEP)

12.

Which of the following is incorrect?

B-Corporations are certified as leaders in the global movement for an inclusive, equitable, and regenerative economy.

Certified B companies have integrated minimum standards for social and environmental responsibility.

B-Labs is a non-profit organization that promotes the interests of businesses with the interests of society.

B-Corporations are certified by a third-party auditing company: B-Labs.

13.

In relation to the loss of biodiversity and ecosystems, what framework is being created to measure nature?

TCFD (Task Force on Climate-related Financial Disclosures)

GRI (Global Reporting Initiative)

ESRS (European Sustainability Reporting Standards)

TNFD (Task Force on Nature-related Financial Disclosures)

14.

What is the significance of materiality assessment in a company's sustainability report?

Identify the expectations of the company and its components, along with the expectations and needs of key stakeholders.

Promote activities in the field of Corporate Social Responsibility.

Ignore the long-term impacts of business decisions on the environment.

Only consider the short-term expectations of shareholders.

15.

Which of the following is incorrect?

Today, what was once voluntary is now becoming a requirement, often through ESG (Environmental, Social, Governance) indicators or required as part of sustainability reporting.

Refinitiv Eikon with Datastream for office (Thomson Reuters) contains the industry’s data and most powerful research and analysis tools,

Corporate Social Responsibility (CSR) involves integrating elements of social and environmental responsibility into a company's business practices.

CSR is a mandatory task, usually to demonstrate a company's readiness to be a good corporate citizen.

16.

Who monitors the achievement of the Sustainable Development Goals?

National governments are self-regulating.

A UN committee assesses implementation on the basis of the UN Secretary-General's annual SDG progress report.

A specially established organization, called TÜV, will develop effective testing mechanisms in 2022.

None is correct.

17.

What should businesses report to prove the implementation of SDG 8?

Report the average number of hours worked per week, including overtime.

Report on improvements in water use efficiency through the application of the 5 5R principles: Reduce, Reuse, Recycle, Recycle, and Replenish.

Report on business performance and dividend policy to shareholders.

Report on the staff's provision of reliable health and education services to children.

18.

What are the six environmental objectives of the EU Sustainable Finance Classification?

Pollution, mitigation, adaptation, water use, biodiversity and circular economy.

Mitigation, climate change, governance, circular economy, pollution and biodiversity.

Mitigation, adaptation, water resources protection, circular economy, pollution prevention and biodiversity protection.

None is correct.

19.

How to reduce greenwashing?

By Investing in green marketing campaigns.

By involving key stakeholders to promote alignment with sustainability standards.

By forcing businesses to well implement the 2030 Agenda of the SDGs.

By promoting the production of cheap goods without regard for environmental impact.

20.

According to the Future Investment Rules 2.0 report, indicate an incorrect answer?

80% of investors believe that financial information is the only important factor in investment decisions.

Environmental and social risks have a greater weight in the investment decisions of large institutional investors, but 64% of them claim that companies do not list them in full.

62% of investors believe that non-financial information is a key factor in all sectors, not just the energy sector.

25% of institutional investors ask the board of directors to confirm the non-financial information of companies.

Quiz 5B

Quiz 6B

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