新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
"Corporate Finance":Corporate Governance and ESG
學習是一個不斷積累的過程，每天學習一點，每天進步一點！為了幫助大家更高效地備考2021年CFA考試，正保會計網(wǎng)校每日為大家上新CFA習題供大家練習。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢想成真！
Questions 1:
A mining company has received government approval for the development of a mining property and has also consulted with members of the local community near the development site throughout the project assessment process. The latter action is best described as an example of:
A 、principal–agent conflict mitigation.
B 、stakeholder management.
C、 regulatory compliance.
Questions 2:
According to good corporate governance practices, which of the following committees is most likely to have members from executive management?
A 、Remuneration
B 、Audit
C、 Environmental health and safety
View answer resolution
【Answer to question 1】B
【analysis】
B is correct. Stakeholder theory broadens a company’s focus beyond the interests of only its shareholders to those of its customers, suppliers, employees, and others who have an interest in the company. The local community is likely a stakeholder in the company’s development plans. By identifying the community and understanding its interests, the company is engaging in stakeholder management.
A is incorrect. The company has not hired the local community as an agent, and the local community has not hired the company as an agent, so any conflict that arises would not be considered principal–agent conflict.
C is incorrect. Regulations do not necessarily require companies to consult with local communities. In this case, the consultations were taken in addition to meeting all the government/regulatory requirements
【Answer to question 2】C
【analysis】
C is correct. In good corporate governance practices the audit and remuneration/compensation committees should be composed entirely of independent board members. Other committees such as environmental health and safety may have members from executive management.
A is incorrect. The remuneration/compensation committee should be composed entirely of independent board members.
B is incorrect. The audit committee should be composed entirely of independent board members.
成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。而人們經(jīng)常只看到“牛人”閃耀的成績，其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習，即使是一點點的進步，大家一定可以成為人人稱贊的“牛人”。更多CFA考試資訊，點擊了解>
學員討論（0）
推薦閱讀
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號
