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CFA Institute Sustainable-Investing Exam Syllabus Topics:
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CFA Institute Sustainable Investing Certificate (CFA-SIC) Exam Sample Questions (Q192-Q197):
NEW QUESTION # 192
If a company faces significant environmental regulations, investors would most likely decrease the company's:
- A. discount rate.
- B. terminal growth rate.
- C. cash flow projections.
Answer: C
Explanation:
Facing significant environmental regulations may reduce a company's cash flow projections due to the costs associated with compliance, fines, or the need to invest in cleaner technologies. (ESGTextBook
[PallasCatFin], Chapter 7, Page 325)
NEW QUESTION # 193
A challenge for the positive alignment ESG approach is the:
- A. relative complexity of implementation
- B. reliance on stewardship and engagement activities
- C. diversity of ESG ratings methodologies
Answer: C
Explanation:
A challenge for the positive alignment ESG approach is the diversity of ESG ratings methodologies.
Diversity of ESG ratings methodologies (B): Different ESG rating agencies use various methodologies, criteria, and weightings to assess and score companies. This diversity can lead to inconsistent ratings for the same company, making it challenging for investors to align their portfolios positively based on ESG criteria.
The lack of standardization in ESG ratings methodologies can create confusion and difficulty in accurately comparing ESG performance across companies.
Relative complexity of implementation (A): While implementing a positive alignment approach can be complex, it is the diversity in ratings methodologies that poses a more significant challenge.
Reliance on stewardship and engagement activities (C): Although important, stewardship and engagement activities are not the primary challenge compared to the variability in ESG ratings.
References:
CFA ESG Investing Principles
MSCI ESG Ratings Methodology (June 2022)
NEW QUESTION # 194
Which of the following types of ESG bonds provide financing to issuers who commit to future improvements in sustainability outcomes?
- A. Green bonds
- B. Sustainability bonds
- C. Sustainability-linked bonds
Answer: C
Explanation:
Sustainability-linked bonds (SLBs) provide financing to issuers who commit to specific improvements in sustainability outcomes. Unlike green or sustainability bonds that fund specific projects, SLBs are tied to the issuer's overall sustainability performance and commitments to achieving predefined sustainability targets.
These bonds incentivize issuers to enhance their ESG performance across various aspects, making them a flexible tool for promoting broader sustainability goals.
Top of Form
Bottom of Form
NEW QUESTION # 195
Environmental analysis will potentially determine adjustments to:
- A. Both financial forecasts and valuation multiples.
- B. Financial forecasts only.
- C. Valuation multiples only.
Answer: A
Explanation:
Environmental risks and opportunities impact both financial forecasts and valuation multiples (Option C) by:
Adjusting revenue and cost projections (e.g., higher carbon taxes or lower energy costs from renewables).
Affecting valuation multiples, as companies with strong ESG performance often receive higher price-to-earnings (P/E) or lower discount rates due to reduced risk.
Option A (Financial forecasts only) ignores the impact on valuation multiples.
Option B (Valuation multiples only) overlooks how environmental risks affect revenue, costs, and profitability.
Reference:
PRI ESG Valuation Guide
MSCI ESG and Equity Valuation Report
S&P Global: ESG Integration in Equity Analysis
NEW QUESTION # 196
Which of the following steps in the ESG rating process is most likely the earliest source of the dispersal of opinions between different ESG rating agencies?
- A. Determination of weighting and scoring methodologies
- B. Identification of ESG factors
- C. Gathering of a set of data points for the identified ESG indicators
Answer: B
Explanation:
The earliest source of the dispersal of opinions between different ESG rating agencies is most likely the identification of ESG factors.
Identification of ESG factors (A): Different rating agencies may prioritize and identify different ESG factors based on their proprietary methodologies, resulting in variation from the outset. This initial step influences the entire rating process as it determines which aspects of ESG will be assessed.
Determination of weighting and scoring methodologies (B): Although critical, discrepancies in weighting and scoring methodologies come after the identification of ESG factors. These methodologies vary based on the initial set of factors considered important by each agency.
Gathering of a set of data points for the identified ESG indicators (C): This step involves data collection based on the previously identified factors and methodologies. Differences in data sources and quality further contribute to variation, but the foundational divergence starts with factor identification.
References:
CFA ESG Investing Principles
MSCI ESG Ratings Methodology (June 2022)
NEW QUESTION # 197
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