最新のESRS-Professional問題集で試験を準備する

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

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

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

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

Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.

• A. The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
• B. The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
• C. The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
• D. The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
• E. The NFRD mandated external assurance for sustainability information in all Member States.

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. True
• B. False