ISSB must embrace everyone

Where were the first two adopters of ISSB Standards from?

Europe

Asia

Africa

North America

Where is it hoped the ISSB Standards will be applied?

Globally

For large entities

In Asia

In the European Union

Which, if any, of the following statements are true? Statement 1, The new ISSB standards will partly be drawn from existing SASB Standards, or Statement 2, Nigeria has stated that it will adopt the ISSB Standards

Both statements

Neither statement

Statement 1 only

Statement 2 only

According to the panel, approximately how many firms in emerging economies produced some ESG information?

50 percent

one-third

two-thirds

10 percent

What percentage of companies signed up to the SASB standards had a market capitalisation of less than USD2bn?

32 percent

73 percent

16 percent

50 percent

Out of 6,800 listed companies in India, how many signed up to the SASB standards?

6,000

0

11

1,400

Which of the following is the ISSB looking to provide in terms of implementation of the standards?

Educational materials

All of these

Guidance on capacity building

Communication with regulators

Which of these is true regarding the traditional reasons of why global accounting software providers had not pushed into Africa? Statement 1, The markets were too small or Statement 2, The standards were too different

Both are correct

Statement 2 only is correct

Neither is correct

Statement 1 only is correct

When can the standards be applied from?

2024

2030

2023

2026

Which, if any, of the following statements is correct? Statement 1, The panel contained individuals from Africa and Asia or Statement 2, The majority of companies disclosing ESG information are small or medium entities