Reliable ESG-Investing Test Sample, CFA Institute ESG-Investing Torrent: Certificate in ESG Investing Latest Released
Reliable ESG-Investing Test Sample, CFA Institute ESG-Investing Torrent: Certificate in ESG Investing Latest Released
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CFA Institute Certificate in ESG Investing Sample Questions (Q163-Q168):
NEW QUESTION # 163
Applying ESG screens to quantitative strategies directs the portfolio on:
- A. an asset basis.
- B. a top-down basis.
- C. an individual issuer basis.
Answer: B
Explanation:
Applying ESG screens to quantitative strategies typically directs the portfolio on a top-down basis. This approach involves integrating ESG factors into the overall portfolio construction and management process, rather than evaluating individual issuers or assets in isolation. This method ensures that ESG considerations are systematically incorporated into the investment strategy, aligning with broader portfolio goals.
NEW QUESTION # 164
Which of the following social factor scenarios is most likely to affect revenue forecasting?
- A. Fines related to occupational health and safety failures
- B. High employee turnover related to poor human capital management
- C. Consumer boycotts related to controversial sourcing
Answer: C
Explanation:
Social Factor Scenarios Affecting Revenue Forecasting:
Revenue forecasting can be influenced by various social factors that impact a company's sales and customer base. Among the given options, consumer boycotts related to controversial sourcing are most likely to directly affect revenue forecasting.
1. Consumer Boycotts: Consumer boycotts occur when customers refuse to purchase a company's products or services due to disagreements with its practices or policies. In the case of controversial sourcing, if a company is perceived to engage in unethical or unsustainable sourcing practices, it can lead to significant public backlash and consumer boycotts. This directly affects the company's revenue as it loses sales and market share.
2. Fines Related to Occupational Health and Safety Failures: While fines due to occupational health and safety failures represent a financial cost and can damage a company's reputation, they typically have a more direct impact on expenses and liabilities rather than immediate revenue.
3. High Employee Turnover: High employee turnover due to poor human capital management affects operational efficiency and costs related to hiring and training. However, its impact on revenue is more indirect compared to consumer boycotts.
Reference from CFA ESG Investing:
Revenue Impact of Social Factors: The CFA Institute discusses how social factors, such as consumer perceptions and behaviors, can significantly impact a company's revenue. Consumer boycotts can lead to immediate and noticeable reductions in sales, making this scenario particularly relevant for revenue forecasting.
ESG Integration: Understanding the direct and indirect effects of social factors on financial performance is crucial for integrating ESG considerations into revenue forecasting and overall financial analysis.
In conclusion, consumer boycotts related to controversial sourcing are most likely to affect revenue forecasting, making option A the verified answer.
NEW QUESTION # 165
Which of the following statements regarding the availability of ESG data is most accurate? According to the Principles for Responsible Investment (PRI):
- A. Data for corporate bonds is disclosed by public sources
- B. Peer comparison across corporate bond issuers can be difficult
- C. Data availability for US municipal bonds is stable
Answer: B
Explanation:
Comparing ESG performance across corporate bond issuers is challengingbecausedata disclosure isinconsistent, particularly inprivate marketsandnon-listed companies. Unlike equities, where ESG disclosures are oftenregulated, bond issuers arenot always requiredto providedetailed ESG reporting.
Option A is incorrect becauseESG data for municipal bonds is often incomplete or unreliable. Option B is incorrect because while some ESG data for corporate bonds ispublicly available, it isnot standardizedacross issuers, making analysis difficult.
References:
* Principles for Responsible Investment (PRI) ESG in Fixed Income Report
* CFA Institute ESG Data Challenges Report
* MSCI ESG Research on Corporate Bond Transparency
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NEW QUESTION # 166
Which of the following is most likely an example of a negative externality?
- A. Direct costs incurred by a company in reducing environmental damages
- B. Impairment costs incurred by a company due to regulatory changes
- C. Indirect costs incurred by third parties due to environmental damages caused by a company
Answer: C
Explanation:
Negative externalities refer to the adverse effects or costs that are incurred by third parties due to the actions or activities of a company, without these costs being reflected in the company's financial statements. These are costs borne by society or the environment rather than the company itself. Examples include pollution, health costs due to emissions, and environmental degradation.
Reference:
MSCI ESG Ratings Methodology emphasizes understanding externalities, including environmental impacts, as significant ESG risks that can translate into financial risks over time.
NEW QUESTION # 167
Which of the following organizations is not a provider of both ESG-related and non-ESG-related products and services?
- A. RepRisk
- B. S&P
- C. Factset
Answer: A
Explanation:
Step 1: Identifying ESG and Non-ESG Providers
* S&P (Standard & Poor's): Provides both ESG-related and non-ESG-related products and services, including credit ratings, indices, and analytical services across various sectors.
* Factset: Offers a range of financial data and analytics, including ESG data, ratings, and insights, along with other financial products and services.
* RepRisk: Specializes in ESG data, focusing on identifying and assessing ESG risks. It does not offer a
* broad range of non-ESG financial products and services.
Step 2: Understanding the Scope of Services
* S&P: Known for comprehensive financial market data, including credit ratings and ESG evaluations.
* Factset: Provides integrated financial information and analytical applications, including ESG datasets.
* RepRisk: Focuses exclusively on ESG risks and related analytics, providing services like risk assessments and monitoring.
Step 3: Verification with ESG Investing References
RepRisk is highlighted as an organization that focuses primarily on ESG-related products and services without extending its offerings to non-ESG financial data or analytics: "RepRisk is a leading research and business intelligence provider, specializing in ESG and business conduct risk".
Conclusion: RepRisk is not a provider of both ESG-related and non-ESG-related products and services.
NEW QUESTION # 168
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