Sustainability and Climate Risk (SCR) — Question 24

A sustainability analyst for a global food and beverage company tracks ESG metrics to report to investors. The analyst meets with company leaders of different business units to explain criteria and indicator types for each ESG component.
To address each component, which metrics will the analyst socialize with company leaders?

Answer options

• A. Carbon dioxide emissions; labor conditions of agricultural workers; board diversity
• B. Environmental health and safety record; adherence to code of ethics; risk management protocols
• C. Water use efficiency; employee retention and satisfaction; community engagement
• D. Energy use; GHG intensity reduction; executive leadership compensation

Correct answer: A

Explanation

The correct answer is A because it includes metrics that directly relate to environmental, social, and governance factors, such as emissions, labor conditions, and board diversity. The other options touch on relevant topics but do not encompass the core ESG metrics that are typically prioritized by sustainability analysts for reporting to investors.