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ESRS-Professional Exam Questions

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ESRS-Professional Exam Questions

Free ESRS-Professional Exam Questions - GRI ESRS-Professional Exam

GRI ESRS-Professional Exam

ESRS Professional Certification Exam

Total Questions: 40

Last Updated : 18-03-2025

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GRI ESRS-Professional Exam Sample Questions:

Q1.

Which of the following are key steps in preparing to develop an ESRS report?

Select all that apply.

ASetting up internal controls and stakeholder engagement processes.

BPreparing for materiality assessment.

CDisregarding stakeholder opinions.

DBenchmarking and gap analysis.

EFocusing solely on financial data collection.

FPlanning for external assurance.

Q2.

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

AThe CSRD requires a double materiality assessment to be conducted for sustainability reporting.

BThe organizations reporting under the CSRD need to follow a specific reporting format.

CThe CSRD only applies to companies headquartered in the EU.

DThe CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.

EThe organizations reporting under the CSRD do not need to report value chain information.

FThe CSRD mandate does not require external assurance for sustainability reporting.

Q3.

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

ACompare the identified material topics with the list in ESRS 1 Application Requirement 16.

BEntity-specific disclosures must be developed only for impacts covered by ESRS.

CESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

DSBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

EOnly financial materiality should be considered when conducting the assessment.

FDouble materiality assessments are not required for organizations following the ESRS.

Q4.

Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

AA sustainability topic is considered material only if it affects the organization's financial performance.

BImpact materiality refers to the organization's potential positive or negative impacts on people or the environment.

CFinancial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.

DImpact materiality assessments are less important than financial materiality assessments and should be prioritized last.

EThe ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.

Q5.

Why should organizations consider reporting on sustainability? Select all options that apply.

AReporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.

BStakeholders increasingly expect organizations to report on their sustainability performance.

CReporting guarantees immediate financial gains for the organization.

DDemonstrating sustainability performance can enhance brand value and provide a competitive advantage.

Solutions:

Question: 1 Answer: A, B, D, F

Question: 2 Answer: A, B, D

Question: 3 Answer: A, C, D

Question: 4 Answer: B, C

Question: 5 Answer: A, B, D

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