Practice Test Geeks(CCP) Certified Climate Change Professional Practice Test
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ESG Frameworks & CSRD Flashcards

7 cards from real CCP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 ESG Frameworks & CSRD flashcards as text

  1. Which ESRS thematic standard specifically addresses climate change, including Scope 1, 2, and 3 GHG emissions?

    Answer: ESRS E1

    ESRS E1 covers climate change disclosures, requiring companies to report on transition plans, climate targets, and GHG emissions across all scopes.

  2. What is the primary purpose of the UN Global Compact's Ten Principles in an ESG context?

    Answer: To provide a framework for businesses to align operations with human rights, labor, environment, and anti-corruption norms

    The UN Global Compact's Ten Principles ask companies to align strategies and operations with universal principles on human rights, labor standards, environment, and anti-corruption.

  3. Under IFRS S2 (ISSB), which scenario analysis approach is explicitly recommended for assessing climate-related risks?

    Answer: At least two climate scenarios, including a 1.5°C or 2°C scenario

    IFRS S2 requires entities to use climate-related scenario analysis considering at least two scenarios, with one reflecting a low-emissions pathway consistent with the Paris Agreement.

  4. The 'S' in ESG frameworks typically encompasses which of the following reporting areas?

    Answer: Labor practices, community impact, human rights, and product safety

    The Social pillar in ESG frameworks covers topics such as labor conditions, human rights, community relations, and product safety throughout the value chain.

  5. How does the Integrated Reporting Framework () differ from standalone sustainability reporting frameworks like GRI?

    Answer: integrates financial and non-financial value creation in one concise report; GRI focuses on detailed sustainability disclosures

    The Framework by IIRC aims to communicate how an organization creates value across six capitals in a concise integrated report, while GRI focuses on detailed sustainability impact disclosures.

  6. Which CSRD disclosure requirement specifically addresses value chain impacts, including upstream suppliers?

    Answer: The double materiality assessment must consider value chain impacts across all ESRS topics

    CSRD's double materiality assessment must cover the company's entire value chain — including upstream suppliers and downstream customers — across environmental, social, and governance topics.

  7. Which framework introduced the concept of 'six capitals' (financial, manufactured, intellectual, human, social, and natural) as a basis for value reporting?

    Answer: Integrated Reporting Framework (IIRC)

    The IIRC's Integrated Reporting Framework introduced the six capitals model to help organizations report holistically on all resources and relationships that create, preserve, or erode value.