"Corporate Finance":Corporate Governance and ESG
学习是一个不断积累的过程，每天学习一点，每天进步一点！为了帮助大家更高效地备考2021年CFA考试，正保会计网校每日为大家上新CFA习题供大家练习。让网校与您一起高效备考2021年CFA考试，梦想成真！
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
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
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=时间+方法，自制力是这个等式的保障。世上无天才，高手都是来自刻苦的练习。而人们经常只看到“牛人”闪耀的成绩，其成绩背后无比寂寞的勤奋。小编相信，每天都在勤奋练习，即使是一点点的进步，大家一定可以成为人人称赞的“牛人”。更多CFA考试资讯，点击了解>
