CAF-6 · Chapter 14 · Question 11 of 15
A technology company consumes massive amounts of electricity to run its data centers. Reporting on its transition to 100% renewable energy sources addresses which ESG aspect?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Environmental
Explanation
Energy efficiency and the use of renewable resources directly impact the physical environment and represent a core 'Environmental' factor.
More ESG and Sustainability MCQs
- 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?
- Q2What is the primary objective of IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information)?