SFI-2_Quizizz-1-Reporting-Frameworks

To assure the quality of sustainability reporting and facilitate the efficient creation of comparable reports, the report producer needs to apply:

• Reporting standards

• Reporting requirements

• Reporting rules

• Reporting regulations

Which framework is regarded as one of the pioneers and most popular sustainability reporting standard worldwide to provide guidance on what and how to report?

• International integrated reporting framework

• Global reporting initiative (GRI) standards

• UN Guiding Principles on Business & Human Rights

• EU Non-Financial Reporting Directive

Reporting related to sustainability issues covers three (3) sustainability dimensions is called:

• None of the answers is correct

• Specialized sustainability reports

• Integrated/ combined reports

• Isolated reports

Which of the following is NOT considered one of the advantages of integrated reporting?

• All of the answers are correct

• Enabling more efficient capital allocation

• Improving quality of information available to external stakeholders

• None of the answers is correct

How many guiding principles for preparing and presenting an integrated report?

• 05 (five)

• 06 (six)

• 07 (seven)

• 08 (eight)

Generally, which of the following content elements should be covered in an integrated report?

• All of the answers are correct

• Business model

• Organizationall overview and external environment

• Performance

Which of the following statements is true when referring EU non-financial reporting directive?

• It requires relevant companies to include a brief description of business model

• Both of the answers are correct

• It applies to public-interest entities (PIEs) in EU with over 500 employees

• Both of the answers are not correct

Which of the followings is a guidance standard on how business and organizations can operate in a socially responsible way?

• SDG Compass & The 12.6 Tracker

• Sustainable Stock Exchange (“SSE”) initiatives

• OECD Guidelines For Multinational Enterprises

• ISO 26000

______________ is the most widely used international accounting tool for government & business leaders to understand, quantify, & manage greenhouse gas emissions.

• Greenhouse Gas (GHG) Protocol

• Climate Disclosure Standards Board

• Down Jones Sustainability Indexes

• Group of Friends of Paragraph 47

“It has been consistently recognized as being among the most credible sustainability rating protocols”. Which framework/tool is mentioned?

• Greenhouse Gas (GHG) Protocol

• UN Guiding Principles on Business & Human Rights

• Down Jones Sustainability Indexes

• British Standard on Sustainability Management