Question

    What is included in the value chain for ESG disclosures?

    A Top 1000 listed entities Correct Answer Incorrect Answer
    B Top partners comprising 75% of purchases/sales Correct Answer Incorrect Answer
    C All suppliers of a listed entity Correct Answer Incorrect Answer
    D Employees of the listed entity Correct Answer Incorrect Answer
    E Competitors of the listed entity Correct Answer Incorrect Answer

    Solution

    The value chain for ESG disclosures includes the top partners that contribute to 75% of the purchases or sales of a listed entity. This ensures that the reporting covers significant aspects of the entity's operations and supply chain.

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