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Latest Sustainable-Investing Test Vce - Sustainable Investing Certificate (CFA-SIC) Exam Realistic 100% Pass Quiz
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CFA Institute Sustainable Investing Certificate (CFA-SIC) Exam Sample Questions (Q33-Q38):
NEW QUESTION # 33
Poor corporate governance in the form of weak accountability and alignment increases the risk of value erosion for:
- A. Private equity investments only
- B. Public finance initiatives only
- C. Both public finance initiatives and private equity investments
Answer: C
Explanation:
Weak governance increases risk inboth public finance initiatives and private equity investments:
Public finance initiatives(e.g., government-backed projects) can suffer fromcorruption, mismanagement, and inefficient resource allocation.
Private equity investmentscan lose value due topoor board oversight, conflicts of interest, or misaligned executive compensation.
Reference:
OECD Corporate Governance Risk Report
CFA Institute ESG Risk in Private Equity Guide
Principles for Responsible Investment (PRI) Governance & Investment Risks
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NEW QUESTION # 34
In the investment management industry, triple bottom line accounting theory:
- A. complements a broader framework of sustainability.
- B. replaces a broader framework of sustainability.
- C. has been replaced by a broader framework of sustainability.
Answer: A
Explanation:
Triple Bottom Line Accounting Theory:
Triple Bottom Line (TBL) accounting theory expands the traditional reporting framework to include ecological and social performance in addition to financial performance. This approach was introduced by John Elkington in 1994 to measure the sustainability and societal impact of an organization.
1. Triple Bottom Line (TBL): The TBL framework considers three dimensions of performance: social (people), environmental (planet), and financial (profit). It aims to go beyond the traditional financial metrics to include a broader spectrum of values and criteria for measuring organizational success.
2. Complementing Broader Sustainability Frameworks: Rather than replacing or being replaced by broader sustainability frameworks, TBL complements these frameworks by providing a specific approach to measure and report on sustainability. It integrates well with various sustainability initiatives and standards by offering a clear structure for reporting and accountability across the three pillars of sustainability.
Reference from CFA ESG Investing:
Triple Bottom Line: The CFA Institute discusses how TBL accounting theory provides a comprehensive approach to measuring and reporting on an organization's impact on people, the planet, and profits. This framework complements broader sustainability initiatives by ensuring that environmental and social impacts are considered alongside financial performance.
Sustainability Reporting: The integration of TBL with broader sustainability frameworks helps organizations adopt a holistic view of their impact and performance, aligning with global standards and best practices in ESG reporting.
In conclusion, triple bottom line accounting theory complements a broader framework of sustainability, making option B the verified answer.
NEW QUESTION # 35
Green bonds:
- A. are issued by publicly traded firms to exit polluting businesses.
- B. fund projects with environmental benefits.
- C. have to be certified in line with the Green Bond Principles.
Answer: B
Explanation:
Green bondsare a type of fixed-income instrument used specifically to fund projects that havepositive environmental and/or climate benefits. These may include projects in renewable energy, energy efficiency, sustainable waste management, and clean transportation.
"Green bonds... are any type of bond instrument that funds projects that provide a clear benefit to the environment such as renewable energy projects... They are typically structured as 'use of proceeds' bonds where the raised capital is earmarked for green projects." While theGreen Bond Principles (GBP)provide voluntary guidelines for issuance, certification isnot mandatory. Hence, option B is inaccurate. Option C mischaracterizes the purpose of green bonds.
NEW QUESTION # 36
Exclusionary screening:
- A. reduces portfolio tracking error and active share.
- B. employs a given ESG rating methodology to identify companies with better ESG performance relative to its industry peers.
- C. is the oldest and simplest approach within responsible investment.
Answer: C
Explanation:
Exclusionary screening, also known as negative screening, is a responsible investment strategy where certain companies, sectors, or practices are excluded from an investment portfolio based on specific ethical guidelines or criteria. It is widely regarded as the oldest and simplest approach within the realm of responsible and sustainable investing.
1. Oldest and Simplest Approach: Exclusionary screening is indeed the oldest and simplest approach within responsible investment. This method has been used for decades, with early examples including the exclusion of companies involved in controversial activities such as tobacco, alcohol, or weapons production. The simplicity of this approach lies in its straightforward criteria: if a company or sector falls within the excluded category, it is not considered for investment.
2. Reducing Portfolio Tracking Error and Active Share: Contrary to option A, exclusionary screening does not necessarily reduce portfolio tracking error and active share. In fact, it can increase tracking error and active share by deviating from the benchmark index. This is because excluding certain companies or sectors means that the portfolio may differ significantly from the benchmark, potentially increasing both tracking error and active share.
3. ESG Rating Methodology: Option C describes a different approach known as positive or best-in-class screening, where a given ESG rating methodology is employed to identify and invest in companies with better ESG performance relative to their industry peers. This is distinct from exclusionary screening, which is based on predefined ethical or moral criteria rather than relative ESG performance.
Reference from CFA ESG Investing:
Exclusionary Screening: The CFA Institute describes exclusionary screening as the process of excluding certain sectors, companies, or practices from a portfolio based on specific ethical, moral, or religious criteria. This method has historical roots and is considered the simplest and most traditional form of responsible investment.
Positive/Best-in-Class Screening: The CFA curriculum differentiates exclusionary screening from positive screening, where investments are made in companies with superior ESG performance within their sectors, using ESG rating methodologies to guide the selection process.
In conclusion, exclusionary screening is correctly identified as the oldest and simplest approach within responsible investment, making option B the verified answer.
NEW QUESTION # 37
Which of the following statements regarding corporate governance is most accurate?
- A. Gender is the most important type of diversity needed for a board to be successful.
- B. A board should be independent of the decisions of the previous boards.
- C. Board appraisals are most effective when led by an internal facilitator.
Answer: B
Explanation:
Independence from previous boards is critical to ensuring that new boards can bring fresh perspectives and avoid entrenchment of outdated or ineffective policies, thus improving governance practices. (ESGTextBook[PallasCatFin], Chapter 5, Page 236)
NEW QUESTION # 38
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