最新のESRS-Professional問題集で試験を準備する

GRI ESRS-Professional 試験概要:

GRI ESRS-Professional 試験シラバストピック:

GRI ESRS Professional Certification 認定 ESRS-Professional 試験問題：

1. Select all the correct steps for conducting a double materiality assessment based on the ESRS.

A) Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
B) Double materiality assessments are not required for organizations following the ESRS.
C) ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
D) Only financial materiality should be considered when conducting the assessment.
E) Entity-specific disclosures must be developed only for impacts covered by ESRS.
F) SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

2. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A) The CSRD mandate does not require external assurance for sustainability reporting.
B) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
C) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
D) The organizations reporting under the CSRD do not need to report value chain information.
E) The organizations reporting under the CSRD need to follow a specific reporting format.
F) The CSRD only applies to companies headquartered in the EU.

3. Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A) True
B) False

4. Which of the following is included in the environmental section of the topical ESRS?

A) Data about corporate governance and board diversity
B) Information about the organization's financial performance
C) Disclosures relating to environmental objectives defined in the EU Taxonomy
D) Disclosures relating to social impact and labor rights

5. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Disregarding stakeholder opinions.
B) Planning for external assurance.
C) Focusing solely on financial data collection.
D) Preparing for materiality assessment.
E) Setting up internal controls and stakeholder engagement processes.
F) Benchmarking and gap analysis.

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