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Q3089361 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
The text concludes with a
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Q3089360 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
The opposite of the adjective in “faulty reporting” (4th paragraph) is
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Q3089359 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
When the text informs that the efforts have “spurred organizations” (2nd paragraph), this means that the organizations have been
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Q3089358 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
The word “address” in “address perceived historical social inequities” (1st paragraph) is a(n)
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Q3089357 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
The phrasal verb that may replace “mitigate” in “Efforts to mitigate” (1st paragraph), without significant change in meaning, is
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Q3089356 Inglês
Text I


Embarking on the ESG journey


    Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
    They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively, such as inclusion, ethical behavior, corporate culture, and embracing sustainability across the organization.
   Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
    Additional risk areas associated with ESG are varied and can include reliance on third-party data, potential reputational damage from faulty reporting, and the real possibility that an organization’s explicit commitments to meet specific sustainability goals could grow into a material weakness.
    As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. […] Seeking out objective assurance on all ESG-related risk management processes from a qualified, independent, and properly resourced internal audit function should be part of any ESG strategy.


Adapted from: https://www.theiia.org/globalassets/documents/ communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf
Based on Text I, mark the statements below as true (T) or false (F).

( ) Social inequalities have prevented endeavors toward change in ESG.
( ) The standards for ESG reporting should be less rigid than those for financial reporting.
( ) Proper internal auditing requires precise ESG reporting.

The statements are, respectively,
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Q3089355 Português
As frases a seguir mostram uma forma sublinhada, composta de não + verbo.
Substituindo essa forma por um só verbo, de sentido equivalente, assinale a opção inadequada.
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Q3089354 Português
Assinale a opção em que a preposição sublinhada tem valor nocional, ou seja, não é exigida por nenhum termo anterior.
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Q3089353 Português
A preposição por apresenta diferentes valores semânticos.
Assinale a frase em que o valor semântico dessa preposição está corretamente indicado.
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Q3089352 Português
As frases a seguir mostram uma expressão de tom negativo. Tais expressões foram atenuadas com o emprego de negações.
Assinale a opção em que essa forma de atenuação está semanticamente inadequada.
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Q3089351 Português
Todas as frases abaixo foram reescritas de modo a retirar-se a palavra “porque”, mantendo-se o sentido original.
Assinale a opção em que essa operação foi feita de forma inadequada.
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