CAF-6 · Chapter 14 · Question 10 of 15
Which of the following best represents a 'Governance' factor in ESG reporting?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Implementing a strict anti-corruption policy and linking executive pay to ethical targets.
Explanation
Governance relates to corporate leadership, internal controls, audits, board structures, and anti-corruption/anti-bribery policies.
More ESG and Sustainability MCQs
- 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…
- Q14Under the 'Risk Management' core content of IFRS S1, what is the key disclosure requirement?
- Q15Which of the following scenarios best illustrates the linkage between ESG factors and financial performance (enterprise value)?
- Q1What does the acronym 'ESG' stand for in the context of corporate reporting and sustainability?
