Knowledge Base

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Questions

Which scope covers indirect emissions related to energy purchased by a company?

Scope 1
Scope 2
Scope 3
Scope 4

Which ESRS social standard addresses a company's own workforce?

S1
S2
S3
S4

Which cross-cutting standards establish the general principles for extra-financial reporting under the ESRS framework?

ESRS 1 and ESRS 2
ESRS 3 and ESRS 4
ESRS 5 and ESRS 6
ESRS 7 and ESRS 8

Which area of concern in an extra-financial report examines the consistency between ESG commitments and the company's business model?

Reporting scope
Materiality methodology
Data completeness
Strategic alignment

Categorize items by dragging them to the appropriate zones

Items to categorize:

Voting policy
GHG emission reduction targets
Shareholder engagement
Employee satisfaction scores
Categories:

Governance

Remuneration

Key performance indicators for Taxonomy alignment

Click to see answer

Carbon intensity is always expressed in tonnes of CO2 equivalent per million euros of revenue.

True
False

A significant gap between eligibility and alignment under the Taxonomy always indicates strong sustainability performance.

True
False