1. What is the primary objective of IFRS S1?

2. How does IFRS S1 define sustainability-related risks and opportunities?

3. Can you explain the relationship between IFRS S1 and IFRS S2?

4. What are the core content areas required for disclosure under IFRS S1?

5. How does IFRS S2 address climate-related risks and opportunities?

6. What is the effective date for the application of IFRS S1 and S2?

7. How should an entity disclose comparative information under IFRS S1?

8. What are the requirements for disclosing GHG emissions under IFRS S2?

9. How does IFRS S1 handle measurement uncertainties in sustainability disclosures?

10. What guidance does IFRS S1 provide for entities in the absence of specific disclosure requirements?

​

Questions Regarding FSA I and II examinations

​

1. How can a company's performance on material sustainability issues influence its cost of capital, and what are the potential implications for valuation?

2. In what ways might the integration of SASB Standards into scenario analysis enhance the accuracy and reliability of financial projections?

3. How does the FSA Credential Level II guide suggest normalizing sustainability data to ensure comparability across different companies and industries?

4. What are the key considerations for evaluating the impact of sustainability performance on a company's growth projections, according to the FSA study guide?

5. How can the identification of ESG risks and opportunities inform adjustments to a company's discount rate in a DCF valuation model?

​

Questions Regarding TSRS (Turkish Sustainability Reporting Standards)

​

1. TSRS 1'in amacı nedir ve işletmelerin hangi tür bilgileri açıklamasını zorunlu kılar?

2. TSRS 2 kapsamında iklimle ilgili riskler ve fırsatlar nasıl tanımlanır ve raporlanır?

3. Türkiye Sürdürülebilirlik Raporlama Standartları (TSRS) hangi kurum tarafından yayımlanmıştır ve hangi amaçla kullanılır?

​