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

1. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) True
B) False

2. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
B) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
C) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.

3. 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.

4. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A) A general overview of their sustainability policies, even if unrelated to specific material matters
B) The outcomes of their double materiality assessment
C) Information outlined in the topical ESRS and sector-specific standards
D) Minimum Disclosure Requirements on policies, actions, and targets

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