1. Under Bursa Malaysia Listing Requirement Para 15.08A, the board of a listed issuer is responsible for all of the following EXCEPT:

A. Approving the company's ESG strategy, material topics, targets, and public disclosures

B. Integrating ESG into enterprise risk management, including climate scenarios

C. Approving the company's annual dividend policy and payout ratio *

D. Ensuring board and management competency in ESG, climate, and sustainability matters

2. Which of the following is NOT one of the six reporting principles under Bursa SRG 3rd Edition?

A. Materiality

B. Comparability

C. Profitability *

D. Timeliness

3. Group 3 under the NSRF comprises which entities?

A. Main Market issuers only

B. ACE Market issuers and large non-listed companies with revenue ≥RM2 billion *

C. All companies regardless of size

D. Only government-linked companies

4.  Which of the following are classified as indirect GHG emissions under the GHG Protocol Corporate Standard?

i. Direct emissions from owned or controlled sources

ii. Emissions from purchased electricity, heat, or steam

iii. Value chain emissions from suppliers and customers

iv. Emissions from company-owned vehicles

A. i, iv

B. ii, iii *

C. i, ii, iii

D. i, ii, iv

5. Which of the following formulas is CORRECT for calculating GHG emissions intensity?

A. GHG intensity = Emissions in CO2 equivalent / revenue

B. GHG intensity = Emissions in CO2 equivalent / floor space

C. GHG intensity = Emissions in CO2 equivalent / headcount

D. All formulas are correct *

6. Which of the following are the four pillars of the TCFD framework, as incorporated into IFRS S2?

i. Disclosure

ii. Governance

iii. Strategy

iv. Risk Management

v. Metrics and Targets

A. i, ii, iii, iv

B. ii, iii, iv, v *

C. i, iii, iv, v

D. ii, iii, v

7. Which of the following is NOT typically classified as a chronic physical climate risk?

A. Rising sea levels

B. Prolonged drought

C. Extreme flooding events *

D. Changing precipitation patterns

8. XYZ Bhd's HR data shows 40 employees aged under 30 at the start of the year, with 4 departures from that age group during the year. What is the turnover rate for employees under 30?

A. 4%

B. 8%

C. 10% *

D. 12%

9. Which of the following is NOT one of the T.R.U.S.T. principles for “adequate procedures” under MACC Section 17A?

A. Top Level Commitment

B. Risk Assessment

C. Tax Compliance *

D. Training and Communication

10. A “limited assurance” conclusion is typically expressed as:

A. A positive opinion that the statement is fairly presented

B. “Nothing has come to our attention” that the statement is materially misstated *

C. An unqualified audit opinion

D. A certification of full compliance with IFRS S1/S2

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