Sustainable-Investing問題集、CFA Institute実際の試験問題

質問 1

A company's emission reduction commitments are best evaluated using:

A. Scope 3 emissions.

B. financial modelling of material environmental factors.

C. science-based targets.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

To address conflicts of interest and maintain the independence of audit firms, EU law requires firms to abide by:

A. A monetary limit on the overall value of non-audit services only.

B. Both a list of allowable non-audit services and a monetary limit on the overall value of non-audit services.

C. A list of allowable non-audit services only.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 3

The Corporate Sustainability Reporting Directive (CSRD):

A. requires that reported sustainability issues are audited.

B. pre-dates the Non-Financial Reporting Directive (NFRD).

C. applies to all entities with principal activities in the EU.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 4

Which of the following countries have a joint audit requirement that all public interest entities must engage at least two independent accounting firms to perform an annual audit?

A. Germany

B. France

C. United Kingdom

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 5

Negative screening of tobacco-related products is best grouped into which of the following basic categories?

A. Idiosyncratic exclusion

B. Conduct-related exclusion

C. Universal exclusion

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 6

Based on the Sustainability Accounting Standards Board's (SASB) materiality map, which of the following is a material ESG risk for healthcare companies?

A. Greenhouse gas (GHG) emissions

B. Competitive behavior

C. Customer welfare

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 7

A material ESG risk that cannot be addressed by company initiatives is best described as:

A. a non-material exposure

B. an unmanageable risk

C. the management gap

D. an idiosyncratic risk

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 8

Fundamental ESG analyses focused on security selection within a concentrated portfolio employ:

A. both qualitative and quantitative approaches.

B. quantitative approaches only.

C. qualitative approaches only.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 9

Compared to traditional index-based funds, ESG index-based funds typically have:

A. A lower fee structure

B. The same fee structure

C. A higher fee structure

正解: C

解説: (PassTest メンバーにのみ表示されます)

CFA Institute Sustainable Investing Certificate (CFA-SIC) - Sustainable-Investing 模擬練習