ESRS-Professional 試験問題を無料オンラインアクセス

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.ESRS 1; ESRS 2; topical standards; sector-specific standards
• B.topical standards; ESRS 2; ESRS 1; sector-specific standards
• C.ESRS 2; topical standards; sector-specific standards; ESRS 1
• D.ESRS 2; ESRS 1; topical standards; sector-specific standards

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

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

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

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

Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

• A.Developing a list of material risks and opportunities
• B.Engaging with affected stakeholders to gather input
• C.Analyzing the legal and regulatory landscape
• D.Mapping the organization's value chain

What disclosures must be included in the sustainability statement? Select all that apply.

• A.Environmental objectives under the EU Taxonomy Regulation
• B.General Disclosure Requirements from ESRS 2
• C.Governance-related information determined by the materiality assessment
• D.Financial performance metrics from IFRS reports