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Sustainability Reporting Guidelines Quiz for Philippine Listed Companies

10 Questions

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Sustainability Reporting Guidelines Quiz for Philippine Listed Companies

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Questions and Answers

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?

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?

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?

Using resources at a rate that allows them to be replenished and confining waste emissions to absorbable levels Signup and view all the answers

Who first coined the phrase 'the triple bottom line'?

John Elkington Signup and view all the answers

What does the triple bottom line aim to measure?

Financial, social, and environmental performance Signup and view all the answers

What does the Sustainability Reporting Framework for Philippine PLCs build upon?

GRI, IIRC, SASB, TCFD Signup and view all the answers

What is required in terms of disclosure regarding the United Nations Sustainable Development Goals (SDGs)?

How companies contribute to the SDGs through their products and services Signup and view all the answers

What is the purpose of the Task Force on Climate-related Financial Disclosure (TCFD)?

To provide a framework for disclosing climate-related financial risks and opportunities Signup and view all the answers

What is the universal call to action represented by the Sustainable Development Goals (SDGs)?

To end poverty, protect the planet, and ensure peace for all Signup and view all the answers