ESRS-Professional 試験問題を無料オンラインアクセス

Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

• A.The activity must be able to be 'tested' by the external assurance provider.
• B.The activity must be documented and implemented according to the agreed timing.
• C.The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
• D.The results of the activity do not need to be documented each time it is performed.

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

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

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

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

Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.

• A.False
• B.True

Which statements about Inline XBRL are TRUE?
Select all that apply.

• A.It only applies to narrative disclosures, not numerical data
• B.It ensures that tags are embedded within a visually clear format
• C.It is required under the CSRD for sustainability reporting
• D.It makes reports both human-readable and machine-readable