Skip to content

CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

A listed company's board is reviewing its BRSR Core indicators. Which of the following is an attribute area under which BRSR Core indicators are grouped?

Green-house gas footprint is one of the BRSR Core attributes, alongside water, energy, waste management, employee wellbeing, gender diversity, inclusive development, fair engagement with customers and suppliers, and openness of business. Dividend policy, GDP contribution and related party loan pricing are not BRSR Core attributes.

  1. ADividend distribution policy
  2. BGross Domestic Product contribution
  3. CRelated party loan pricing
  4. DGreen-house gas footprintCorrect

Explanation

BRSR Core groups indicators under attributes such as green-house gas footprint, water footprint, energy footprint, waste management, employee wellbeing, gender diversity, inclusive development, fairness in engaging with customers and suppliers, and openness of business. Dividend policy, GDP contribution and loan pricing are not among them.

Did you get it right without looking?

One question tells you little. A timed set on Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting shows your real accuracy, how long you take and where you lose marks.

Practise Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability ReportingFree diagnostic mock

More Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting questions