ESRS-Professional最も有効な質問と解答で勉強

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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 statements about the CSRD reporting mandate are correct? Select all that apply.

A) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
B) The CSRD only applies to companies headquartered in the EU.
C) The CSRD mandate does not require external assurance for sustainability reporting.
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 requires a double materiality assessment to be conducted for sustainability reporting.

2. Which of the following is true about setting thresholds for financial materiality under the ESRS?

A) Reputational risks cannot be considered financially material.
B) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
C) Thresholds should focus exclusively on the short-term time horizon.
D) Organizations should only use monetary thresholds, such as revenue or costs.

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

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

4. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

A) topical standards; ESRS 2; ESRS 1; sector-specific standards
B) ESRS 1; ESRS 2; topical standards; sector-specific standards
C) ESRS 2; ESRS 1; topical standards; sector-specific standards
D) ESRS 2; topical standards; sector-specific standards; ESRS 1

5. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A) European Single Access Point (ESAP); digitally accessible; framework
B) digitally accessible; framework; European Single Access Point (ESAP)
C) framework; digitally accessible; European Single Access Point (ESAP)

質問と回答：