14 January 2025

A steep path to net zero

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. By 2030, where is ASEAN's economy expected to sit globally?

  2. Which reporting category applies to supply-chain emissions?

  3. Which of the following statements is true? Statement 1, carbon taxes will play a fundamental part in future tax planning, or statement 2, tax credits will play a fundamental part in future tax planning

  4. What level of precision in calculating emissions data is required in establishing tax liabilities?

  5. Which accounting standards are recommended for their flexibility in carbon measurement?

  6. When will the European Union's carbon border adjustment mechanism become mandatory?

  7. Which paragraph of Article 6 of the Paris Agreement has enabled an international carbon trading framework?

  8. Which of the following statements is true? Statement 1, companies that are early adopters of decarbonisation strategies can position themselves as preferred suppliers, or statement 2, companies should wait until new local and global rules are established before adopting decarbonisation strategies

  9. Under which international standard can companies treat carbon credits?

  10. Which of the following countries already enforces strict capitalisation rules?

1 Unit