Task 6 CSPP Practice Questions (Page 7)

Questions 31–32

1. 31expert · hard

   A company is preparing its sustainability report and wants to align with both the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). The company has limited resources and cannot produce two separate reports. What is the most effective approach?

   • AProduce two separate reports, one for each framework.
   • BUse only SASB, since investors are the primary audience.
   • CUse GRI as the primary framework and incorporate SASB metrics for financially material topics.
   • DUse only GRI, since it is more comprehensive.
   Reveal Solution Discussion Select an answer first
2. 32application · medium

   A renewable energy company is conducting its first materiality assessment. The sustainability manager has compiled a long list of potential ESG issues from industry reports and internal brainstorming. The next step is to prioritize these issues. Which action should the manager take to ensure the prioritization reflects both business and stakeholder perspectives?

   • ARank the issues based solely on the CEO's strategic priorities for the coming year.
   • BSurvey a diverse group of internal and external stakeholders to rate the importance of each issue, then combine with an internal business impact assessment.
   • CSelect the issues that have the most data available in public databases to ensure comparability.
   • DUse the list from the industry association's report as the final materiality list without modification.
   Reveal Solution Discussion Select an answer first