Get Updated CFA Institute ESG-Investing Exam Questions with 1 year Free Updates
Get Updated CFA Institute ESG-Investing Exam Questions with 1 year Free Updates
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CFA Institute Certificate in ESG Investing Sample Questions (Q175-Q180):
NEW QUESTION # 175
Which of the following ESG factors has the clearest link to corporate financial performance?
- A. Environmental
- B. Governance
- C. Social
Answer: B
Explanation:
Governance has the clearest and most direct link to corporate financial performance, as strong governance practices help reduce risk, improve decision-making, and lead to more sustainable long-term growth.
(ESGTextBook[PallasCatFin], Chapter 5, Page 236)
NEW QUESTION # 176
Which of the following is most likely a secondary source of ESG information?
- A. Corporate sustainability reports
- B. ESG rating reports
- C. Annual reports
Answer: B
Explanation:
ESG (Environmental, Social, and Governance) information is critical for investors to evaluate the sustainability and ethical impact of their investments. Different sources of ESG information vary in their primary and secondary nature based on how they are created and disseminated. Understanding the distinctions among these sources helps investors make informed decisions.
1. Annual Reports: Annual reports are primary sources of ESG information. They are produced by the companies themselves and provide a comprehensive overview of financial performance, strategic direction, and often include sections dedicated to ESG initiatives and performance. These reports are considered primary because they originate directly from the reporting entity and provide firsthand insights into a company's operations and ESG commitments.
2. ESG Rating Reports: ESG rating reports are considered secondary sources of ESG information. These reports are produced by independent third-party agencies like MSCI, Sustainalytics, and others. ESG rating agencies analyze data from multiple sources, including company disclosures, government databases, media reports, and other specialized datasets. They assess and rate companies on their ESG performance, providing an independent evaluation that investors can use to compare companies across sectors and regions. ESG rating reports consolidate and interpret primary data to provide a synthesized and often standardized view of a company's ESG standing.
3. Corporate Sustainability Reports: Corporate sustainability reports, like annual reports, are primary sources of ESG information. These reports are specifically focused on a company's sustainability practices, environmental impact, social responsibility initiatives, and governance structures. They are published by the companies themselves and offer detailed insights into their sustainability strategies and achievements.
Detailed Explanation:
* Primary Source: A primary source is an original document or firsthand account that has not been interpreted by another party. In the context of ESG information, primary sources include documents produced directly by the company, such as annual reports and corporate sustainability reports. These documents provide raw data and insights directly from the source, making them essential for understanding a company's self-reported ESG performance.
* Secondary Source: A secondary source interprets and analyzes primary data to provide an additional layer of insight. ESG rating reports are secondary sources because they take data from various primary sources, analyze it using specific methodologies, and present an independent assessment of a company's ESG performance. These ratings help investors by offering an objective view that can be compared across different companies and industries.
References from CFA ESG Investing:
* ESG Ratings and Methodologies: The CFA Institute highlights the importance of ESG ratings as secondary sources of information that help investors evaluate the relative ESG performance of
* companies. These ratings are based on comprehensive methodologies that incorporate data from primary sources and apply consistent analytical frameworks (as detailed in the MSCI ESG Ratings Methodology Executive Summary).
* Use of ESG Information: The CFA curriculum emphasizes the use of both primary and secondary sources of ESG information for thorough investment analysis. Primary sources provide direct insights from companies, while secondary sources like ESG rating reports offer independent evaluations that can enhance the investment decision-making process by providing benchmarks and comparisons.
In conclusion, ESG rating reports are most likely a secondary source of ESG information because they compile, analyze, and interpret data from various primary sources to provide an independent assessment of a company's ESG performance.
NEW QUESTION # 177
When considering strategic asset allocation, would stranded asset risk most likely be a similar concern for fixed income and equity investors?
- A. No, it would most likely be a greater concern for equity investors
- B. No, it would most likely be a greater concern for fixed income investors
Answer: A
Explanation:
Stranded asset risk refers to the financial risk associated with assets that may suffer from unanticipated or premature write-downs due to regulatory, environmental, or market shifts. Equity investors generally bear a higher risk than fixed-income investors because they are the residual claimants on a company's assets. If an asset becomes stranded, equity investors absorb the losses first before bondholders or other creditors.
Equity holders are exposed to long-term sustainability risks, such as fossil fuel companies losing value due to climate policies, technological advancements, or consumer preferences shifting toward renewable energy.
Fixed-income investors, particularly those holding investment-grade bonds, have priority in claims, and their risk is more directly tied to credit quality and duration rather than asset obsolescence.
References:
* CFA Institute ESG Investing Handbook
* Principles for Responsible Investment (PRI) Report on Climate Risks and Stranded Assets
* TCFD (Task Force on Climate-related Financial Disclosures) Guidelines
========
NEW QUESTION # 178
Which of the following initiatives is most closely associated with the increased prevalence of antimicrobial resistance?
- A. The Bangladesh Accord
- B. Farm Animal Investment Risk and Return
- C. Access to Medicine Index
Answer: B
Explanation:
* Understanding Antimicrobial Resistance (AMR):
AMR occurs when bacteria, viruses, and some parasites become resistant to treatments such as antibiotics, antivirals, and antimalarials.
This resistance makes standard treatments ineffective, leading to persistent infections, increased mortality, and easier spread of diseases.
* FAIRR Initiative:
The Farm Animal Investment Risk and Return (FAIRR) initiative focuses on the risks and opportunities related to intensive livestock production.
FAIRR particularly addresses the increased prevalence of antimicrobial resistance due to poor antibiotic stewardship in intensive farming practices.
* Role of FAIRR:
FAIRR engages with companies to improve their antibiotic usage practices, aiming to reduce the spread of AMR.
This initiative emphasizes the ethical implications of animal welfare and the significant health risks posed to humans by AMR.
* Comparison with Other Initiatives:
The Bangladesh Accord focuses on improving safety standards in the Bangladeshi garment industry.
The Access to Medicine Index assesses how pharmaceutical companies are making medicine more accessible in low- and middle-income countries.
Only FAIRR is directly associated with addressing antimicrobial resistance through better management of antibiotic use in farming.
* Reference:
FAIRR's focus on AMR is detailed in the 2021 final book on ESG and sustainable investing.
NEW QUESTION # 179
Which of the following is most likely an example of quantitative ESG analysis?
- A. Issuer-reported carbon emissions
- B. The presence and credibility of investments, policies, and commitments to ESG-related goals
- C. Executive compensation policies linked to progress on ESG-related goals
Answer: A
Explanation:
Quantitative ESG analysisinvolvesmeasurable, numerical data.Issuer-reported carbon emissionsareobjective, standardized, and widely used incarbon footprintingandclimate risk modeling.
* Executive compensation policies (B)andESG commitments (C)arequalitativefactors.
References:
* MSCI ESG Quantitative Metrics Guide
* CFA Institute ESG Data Standardization Report
* Principles for Responsible Investment (PRI) ESG Data Challenges
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NEW QUESTION # 180
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