ESRS-Professional 무료 덤프문제 온라인 액세스

Which principles are essential for incorporating information by reference in the sustainability statement?

• A.It must comply with digitalization requirements.
• B.The referenced information must be clearly identified in the original document.
• C.It must meet the same level of assurance as the sustainability statement.
• D.It can be published later than the management report.

EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.

• A.Use scientific research to validate sustainability trends and risks in the forestry sector.
• B.Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
• C.Conduct stakeholder engagement with local communities near timber supply locations.
• D.Ignore potential risks in the downstream value chain, as they are less material.

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

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

• A.Compliance with the requirement to tag the sustainability reporting
• B.Verification of the company's financial statements
• C.Compliance of the reporting with the relevant ESRS

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

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