Question 1

Which of the following economic sectors are focus areas for SAP Sustainability? Note: There are 3 correct answers to this question.

Options :

A : Discrete manufacturing

B : Hospitality

C : Consumer & retail

D : Energy-intensive industries

E : Arts & culture

Answer: A,C,D

Question 2

What are examples of disadvantages of using a data-lake approach to ESG reporting? Note: There are 3 correct answers.

Options :

A : Lower motivation: It has been shown that dedicated solutions are associated with increased employee engagement in contrast to spreadsheets.

B : Higher costs: Increased total cost of ownership (TCO) due to the need to maintain separate systems for ESG and financial reporting & steering.

C : Complex auditing: Limited data lineage increases audit costs.

D : Data quality issues: Poor data alignment with financial processes and master data.

E : Disconnected processes: Separation of the data lake from business processes supports the independence of the sustainability officer.

Answer: B,C,D

Question 3

What is ˜Double Materiality?

Options :

A : The sustainability impact of procured materials and components is separated from the impact of the finally produced product.

B : The emissions impact of materials and products are separated to separately evaluate their respective reuse potential.

C : Companies take a ˜double-bookkeeping approach to emissions accounting to measure both debits (emissions) and credits (corporate offsets).

D : Companies consider both the financial impacts of climate change and their impact on the environment and society.

Answer: D

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