QUESTION 31 1 points Save Answer Climate change transition risk is a result of O Rising sea levels O Drought O Excessive heat O None of the above QUESTION 32 1 points Save Answer The IASB is responsible for financial reporting standards in 140 jurisdictions. What additional material factors that might impact enterprise value creation could it include within its remit: O Matters that reflect the enterprise's significant impacts on the economy, environment and people The sub-set of sustainability topics that are material for enterprise value creation The impact of a possible future change in strategy of the enterprise over future years O Both the first and second answers QUESTION 33 1 points Save Answer Fiduciary duty is a well-established concept which asset managers must apply in structuring client portfolios. Fiduciary duty allows: O Consideration of ESG factors in investment decisions O ESG preferences of clients to be taken into account The inclusion of stocks (shares) in oil companies if they can demonstrate that they are making sufficient rapid progress towards net-zero O The first second and third answers