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CA Final SDG and ESG Assurance — practice questions

Explore 43 free SDG and ESG Assurance questions in CA Final Auditing. Open each question or exercise to read its content, reference answers and available explanation.

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SDG and ESG Assurance questions and exercises with answers

Showing questions 1–30 of 43.

Which 2004 report brought the term ESG to prominence?Read the answer and worked solution →The Principles for Responsible Investment were established in 2005 by UNEP FI and which other UN body?Read the answer and worked solution →The Equator Principles are a risk management framework mainly used in which area of banking?Read the answer and worked solution →The EU Non-Financial Reporting Directive of 2014 carries which directive number?Read the answer and worked solution →Which EU directive replaced the NFRD?Read the answer and worked solution →On what date did the CSRD come into force?Read the answer and worked solution →Under the original CSRD, a company must report if it exceeds two of three thresholds. Which is one of them?Read the answer and worked solution →The NFRD applied to large public interest entities with more than how many average employees?Read the answer and worked solution →Which is NOT a topic the EU non-financial directive covers?Read the answer and worked solution →Greenwashing is more spend on green ads than on what?Read the answer and worked solution →Calling a product green for one trait while ignoring heavy pollution is which sin?Read the answer and worked solution →A product is called "all-natural" with no definition. Which sin?Read the answer and worked solution →A claim that cannot be backed by accessible information or reliable third-party certification is which TerraChoice sin?Read the answer and worked solution →An eco seal implies an endorsement that never existed. Which sin?Read the answer and worked solution →A claim that is simply untrue, such as a false certification, falls under which greenwashing sin?Read the answer and worked solution →An organic cigarette brand stresses it is organic, distracting from tobacco harm. Which TerraChoice sin is this?Read the answer and worked solution →A product advertises being free of a chemical that is banned by law anyway. Which sin does this match?Read the answer and worked solution →In what year did TerraChoice describe the "seven sins of greenwashing"?Read the answer and worked solution →By 2010, about what share of US consumer products claiming to be green committed at least one of the seven sins?Read the answer and worked solution →In what year were the Sustainable Development Goals adopted by all UN members?Read the answer and worked solution →How many measurable targets sit under the 17 Sustainable Development Goals?Read the answer and worked solution →Unlike the SDGs, the Millennium Development Goals ran over which period?Read the answer and worked solution →How do SDGs differ from the Millennium Development Goals?Read the answer and worked solution →What does the abbreviation LNOB stand for in the SDG pledge?Read the answer and worked solution →In SDG target numbering, how are means of implementation targets labelled?Read the answer and worked solution →Which body developed and annually reviews the global SDG indicators?Read the answer and worked solution →What are SDG indicators called that initially had no internationally established methodology?Read the answer and worked solution →The title of SDG 5 is which of the following?Read the answer and worked solution →Which SDG is titled Clean water and sanitation?Read the answer and worked solution →SDG 2 aims at which outcome?Read the answer and worked solution →

Worked practice questions

Which 2004 report brought the term ESG to prominence?

  1. Who Cares Wins
  2. Our Common Future
  3. Silent Spring
  4. Limits to Growth
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Correct answer: A. Who Cares Wins

The term entered wide use through a joint financial-industry initiative of 2004 invited by the United Nations, titled Who Cares Wins.

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The Principles for Responsible Investment were established in 2005 by UNEP FI and which other UN body?

  1. UN Women entity
  2. UN Global Compact
  3. UN Population Fund
  4. UN Children's Fund
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Correct answer: B. UN Global Compact

The PRI framework was created by the UN Environment Programme Finance Initiative together with the UN Global Compact to improve ESG analysis in investing.

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The Equator Principles are a risk management framework mainly used in which area of banking?

  1. Retail deposits
  2. Foreign exchange
  3. Project finance
  4. Insurance claims
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Correct answer: C. Project finance

They help financial institutions determine, assess and manage environmental and social risk when lending for projects.

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More Auditing topics

Auditor's ReportOverview of Audit of Public Sector UndertakingsInternal AuditStandards on Auditing and Professional EthicsInternational Ethics Standards Board for AccountantsRisk Assessment and Internal ControlSpecial Features of Audit of Banks and Non-Banking Financial CompaniesAuditor's Report on Financial Statements