CESGAl Examl Guidel (Latestl 2025/l 2026l Update)l Questionsl &l Answers|l Gradel A|l 100%l Correctl (Verifiedl Solutions)
Q:l Companyl Barriersl tol ESGl Integration
Answer:
measuringl ESGl performance,l concernsl aboutl underperformance,l lackl ofl ESGl data,l costsl associatedl withl ESGl integration,l regulations,l balancingl investmentl needsl forl growthl withl ESGl goals
Q:l Investorl Barriersl tol ESGl Integration
Answer:
lackl ofl comparabilityl acrossl firms,l lackl ofl standardsl inl reporting,l costsl ofl gatheringl andl analyzingl ESGl data,l reliabilityl andl materialityl ofl data
Q:l EUl Actionl Planl forl Sustainablel Growth
Answer:
anl actionl planl issuedl inl Marchl 2018l forl financingl sustainablel growthl tol connectl financel withl sustainability,l includesl tenl actionsl dividedl intol threel categories
Q:l Threel Categoriesl ofl EUl Actionl Plan
Answer:
-reorientingl capitall flowsl towardsl al morel sustainablel economy -mainstreamingl sustainabilityl intol riskl management -fosteringl transparencyl andl long-termism
Q:l Regulation
Answer: 1 / 3
al bindingl legislativel actl forl alll Memberl Statesl andl overrulesl nationall lawsl (ex:l taxonomyl regulation,l sustainablel financel disclosurel regulation)
Q:l Directive
Answer:
al legislativel actl settingl objectivesl thatl alll Memberl Statesl mustl reachl andl translatel intol nationall lawsl (ex:l Corporatel Sustainabilityl Reportingl Directive,l Corporatel Sustainabilityl Duel Diligencel Directive)
Q:l Delegatedl Act
Answer:
al non-legislativel actl adoptedl byl thel Commissionl tol amendl thel lessl essentiall partl ofl thel legislationl (ex:l Taxonomyl Climatel Delegatedl Act,l Environmentall Delegatedl Act)
Q:l Non-Financiall Reportingl Directivel (NFRD)
Answer:
requiresl companiesl withl >l 500l employeesl tol includel non-financiall statementsl inl theirl annuall reportsl froml 2018l onwards
Q:l Corporatel Sustainabilityl Reportingl Directivel (CSRD)
Answer:
al sustainabilityl reportingl directl thatl replacedl thel NFRDl inl 2022;l buildsl onl thel NFRDl withl morel detailedl reportingl requirementsl andl al certificationl requirement
Q:l CSRDl Changes
Answer:
-short,l medium,l andl long-terml assessments -reaffirmsl thel doublel materialityl approach -companiesl mustl reportl basedl onl thel ESRS -auditl requirement
- / 3
Q:l CSRDl Scope
Answer:
coversl corporationsl thatl meetl 2/3l criteria:
-overl 250l employees -morel thanl 40ml eurol turnover -morel thanl 20ml eurol totall assets
Q:l Europeanl Sustainabilityl Reportingl Standardsl (ESRS)
Answer:
al setl ofl standardsl usedl tol applyl thel CSRDl regulationsl (cross-cutting,l environmental,l social,l governance)
Q:l Sustainablel Economicl Activities
Answer:
activitiesl that:
-makel al substantiall contributionl tol atl leastl onel ofl thel EU'sl climatel andl environmentall objectives -l dol notl significantlyl harml anyl ofl thesel objectivesl -meetingl minimuml safeguards -alignl withl science-basedl technicall screeningl criteria
Q:l Environmentall Objectivesl ofl EUl Taxonomy
Answer:
1.l climatel changel mitigation 2.l climatel changel adaptation 3.l sustainablel usel andl protectionl ofl waterl andl marinel resources 4.l transitionl tol al circularl economy 5.l pollutionl preventionl andl control 6.l protectionl andl restorationl ofl biodiversityl andl ecosystems
Q:l Climatel Delegatedl Act
- / 3