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. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.

2. 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

3. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Marketing
B) Compliance
C) Human Resources
D) Health and Safety

4. Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A) True
B) False

5. Which of the following best describes the purpose of Step A in the double materiality assessment process?

A) Conduct a financial materiality assessment.
B) Identify specific disclosure requirements to report.
C) Understand the organization's context, activities, and stakeholders.
D) Report the outcomes of the materiality assessment.

質問と回答：