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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Green Initiatives

At a board meeting, Kavya Foods Ltd's chair asks which global initiative provides a voluntary framework in which companies make a commitment to align operations with ten principles on human rights, labour, environment and anti-corruption. The company secretary should name:

The initiative is the UN Global Compact. It is a voluntary framework asking companies to align with ten principles on human rights, labour, environment and anti-corruption. TCFD deals only with climate disclosure, while the Montreal Protocol and Ramsar Convention are environmental treaties, not corporate principle frameworks.

  1. AUN Global CompactCorrect
  2. BTask Force on Climate-related Financial Disclosures
  3. CMontreal Protocol
  4. DRamsar Convention

Explanation

The UN Global Compact is a voluntary corporate sustainability initiative built on ten principles covering human rights, labour, environment and anti-corruption. TCFD concerns climate-related financial disclosure, the Montreal Protocol concerns ozone-depleting substances, and Ramsar concerns wetlands.

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