Start learning →

Which is NOT a topic the EU non-financial directive covers?

AEnvironmental protection
BRespect for human rights
CAnti-bribery measures
DDividend payout ratio
Answer & Solution
Correct answer: D. Dividend payout ratio
The directive lists environment, social and employee matters, human rights, anti-corruption and board diversity, not dividend payout policy.
Practise this question with Quill — CA Final →

Keep practising SDG and ESG Assurance

Browse all SDG and ESG Assurance questions for CA Final, or explore more Auditing topics.

Start a SDG and ESG Assurance lesson →
Related questions