ESRS-Professional 무료 덤프문제 온라인 액세스

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

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

Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

• A.Health and Safety
• B.Human Resources
• C.Marketing
• D.Compliance

Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

• A.True
• B.False

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

Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

• A.due diligence; the materiality assessment; the material impacts, risks, and opportunities
• B.the materiality assessment; due diligence; the material impacts, risks, and opportunities
• C.the materiality assessment; the material impacts, risks, and opportunities; due diligence
• D.the material impacts, risks, and opportunities; due diligence; the materiality assessment