CAF-6 · Chapter 14 · Question 7 of 15
Which of the following is a classic example of a 'Social' factor in ESG?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Labor practices, occupational health, and safety.
Explanation
Social factors focus on relationships with employees, suppliers, customers, and communities. This includes labor practices, health and safety, and diversity.
More ESG and Sustainability MCQs
- Q9Under the 'Metrics and Targets' section of IFRS S1, an entity should disclose:
- Q10Which of the following best represents a 'Governance' factor in ESG reporting?
- Q11A technology company consumes massive amounts of electricity to run its data centers. Reporting on its transition to 100% renewable energy…
- Q12Why is the concept of 'materiality' central to IFRS S1 disclosures?
- Q13If a company claims its new product is '100% environmentally friendly' but actually uses highly toxic unrecyclable materials in its core…