Podcast
Questions and Answers
What approach did the SEC's Sustainability Reporting Guidelines adopt for the first three years upon implementation?
What approach did the SEC's Sustainability Reporting Guidelines adopt for the first three years upon implementation?
- Anonymous reporting approach
- Voluntary reporting approach
- Mandatory reporting approach
- Comply or explain approach (correct)
How is sustainability defined based on the Guidelines?
How is sustainability defined based on the Guidelines?
- Development sacrificing present needs for the sake of future generations' needs
- Development ignoring present needs while focusing on future generations' needs
- Development maximizing present needs without considering future generations' needs
- Development meeting present needs without compromising future generations' ability to meet their own needs (correct)
What does the concept of sustainability focus on in relation to a company's impacts, risks, and opportunities?
What does the concept of sustainability focus on in relation to a company's impacts, risks, and opportunities?
- Environmental impacts only
- Economic impacts only
- Economic, environmental, and social impacts (correct)
- Social impacts only
What does sustainability involve in terms of resource usage and waste emissions?
What does sustainability involve in terms of resource usage and waste emissions?
Who first coined the phrase 'the triple bottom line'?
Who first coined the phrase 'the triple bottom line'?
What does the triple bottom line aim to measure?
What does the triple bottom line aim to measure?
What does the Sustainability Reporting Framework for Philippine PLCs build upon?
What does the Sustainability Reporting Framework for Philippine PLCs build upon?
What is required in terms of disclosure regarding the United Nations Sustainable Development Goals (SDGs)?
What is required in terms of disclosure regarding the United Nations Sustainable Development Goals (SDGs)?
What is the purpose of the Task Force on Climate-related Financial Disclosure (TCFD)?
What is the purpose of the Task Force on Climate-related Financial Disclosure (TCFD)?
What is the universal call to action represented by the Sustainable Development Goals (SDGs)?
What is the universal call to action represented by the Sustainable Development Goals (SDGs)?
