ACE YOUR EXAM PREPARATION WITH TESTPASSED GRI ESRS-PROFESSIONAL PDF DUMPS

Ace Your Exam Preparation with TestPassed GRI ESRS-Professional PDF Dumps

Ace Your Exam Preparation with TestPassed GRI ESRS-Professional PDF Dumps

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GRI ESRS Professional Certification Exam Sample Questions (Q29-Q34):

NEW QUESTION # 29
Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

  • A. False
  • B. True

Answer: B

Explanation:
Nature is indeed recognized as a "silent stakeholder" in the European Sustainability Reporting Standards (ESRS). This term implies that, although nature cannot actively voice its concerns, it remains a critical component of sustainability reporting due to its fundamental role in sustaining life and economic activity.
ESRS emphasizes that organizations must consider their impacts on nature, ecosystems, and biodiversity as part of their sustainability disclosures.
This recognition aligns with the concept ofdouble materialityembedded in the ESRS framework, which considers both the financial impact on an organization and the organization's impact on environmental and social matters. The ESRS explicitly integratesbiodiversity and ecosystems (ESRS E4)as a key topic, reflecting the need to account for the effects of business activities on nature, even if nature itself cannot actively advocate for protection.
Thesilent stakeholderconcept reinforces theduty of carethat organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with theUnited Nations Sustainable Development Goals (SDGs)and theEU Biodiversity Strategy for 2030, both of which emphasize the protection and restoration of natural ecosystems.
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023(ESRS E4 - Biodiversity and Ecosystems).
* EFRAG Guidance on Stakeholder Engagement- Highlights nature as an affected stakeholder in sustainability matters.
* EU Biodiversity Strategy for 2030- Emphasizes that economic activities must integrate ecosystem preservation and restoration.
Official References:This confirms that the statement istrueunder ESRS standards.


NEW QUESTION # 30
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

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

Answer: A,B,C

Explanation:
Thedouble materiality assessment processconsists of multiple steps, withStep A: Understanding the Contextfocusing on setting the groundwork for identifying material impacts, risks, and opportunities (IROs).
Step A includes:
* Mapping the organization's value chain (Option A)
* This step involves identifying all elements of the organization's value chain, including suppliers, distributors, and business partners, to understand where sustainability impacts occur.
* It helps in pinpointing potential sustainability matters, risks, and opportunities related to both impact and financial materiality.
* Engaging with affected stakeholders to gather input (Option B)
* Stakeholder engagement is a critical part of the materiality assessment as it informs the organization about direct and indirect sustainability impacts.
* The ESRS guidance stresses that businesses must engage with affected stakeholders (e.g., employees, communities, consumers) and sustainability experts as part of the due diligence process.
* Analyzing the legal and regulatory landscape (Option C)
* Organizations must review applicable laws, regulatory frameworks, and international sustainability commitments that may affect their sustainability reporting obligations.
* This ensures compliance withEU regulations (CSRD, ESRS, Taxonomy Regulation, SFDR) and other relevant legal requirements.
* D. Developing a list of material risks and opportunities
* This step belongs toStep B: Identifying Material Sustainability Matters, where the organization formally identifies and assesses material IROs. Step A is only about gathering contextual information to inform this process.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3- Double materiality and materiality assessment process.
* EFRAG IG 1: Materiality Assessment, Chapter 2.2- Understanding the context and engagement with affected stakeholders.
* EFRAG Compilation of Explanations January-November 2024- Provides clarifications on stakeholder engagement and legal context review in Step A.
Incorrect Answer:Official References:


NEW QUESTION # 31
Which principles are essential for incorporating information by reference in the sustainability statement?

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

Answer: A,B,C

Explanation:
Incorporation by reference in sustainability statements under ESRS must adhere to specific principles to ensure transparency, accessibility, and alignment with financial and regulatory reporting. The key principles are:
* (A) The referenced information must be clearly identified in the original document.
* ESRS mandates that referenced disclosures must beexplicitly identifiedin the original document to prevent ambiguity and ensure clear linkage to the sustainability statement.
* (C) It must comply with digitalization requirements.
* The referenced data must meetthe same technical digitalization standardsas the sustainability statement to ensure consistency and usability across digital platforms.
* (D) It must meet the same level of assurance as the sustainability statement.
* Any information incorporated by reference must be subject to at least thesame level of assurance as the sustainability statement itself, ensuring reliability and accuracy.
* (B) It can be published later than the management report.
* ESRSdoes not allowreferenced information to be published after the management report. It must be available at the same time or earlier to maintain the coherence of disclosures.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 9.1- Defines the principles of incorporation by reference.
* EFRAG Compilation Explanations (January - July 2024)- Provides guidance on referenced information's role in digital and assurance compliance.
Incorrect Option:Official References:Thus, the correct answers areA, C, and D.


NEW QUESTION # 32
What are the two categories of stakeholders identified in the ESRS?

  • A. Internal and external stakeholders.
  • B. Primary and secondary stakeholders.
  • C. Affected stakeholders and users of sustainability statements.

Answer: C

Explanation:
The European Sustainability Reporting Standards (ESRS) categorize stakeholders intotwo main groups:
* Affected Stakeholders:
* These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
* Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
* The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
* Users of Sustainability Statements:
* These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
* Additional users include business partners, trade unions, civil society organizations, non- governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance ofengagement with affected stakeholdersas part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines the two main groups of stakeholders.
* ESRS 2 SBM-2 (Interests and Views of Stakeholders)- Covers how affected stakeholders' views inform an undertaking's strategy.
* EFRAG Guidance on Stakeholder Engagement and Double Materiality- Reinforces the role of affected stakeholders in sustainability assessments.


NEW QUESTION # 33
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?

  • A. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
  • B. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
  • C. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.

Answer: B

Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)significantly strengthens sustainability reporting and assurance requirements compared to theNon-Financial Reporting Directive (NFRD). The key shift introduced by CSRD is themandatory assurance of sustainability reports, which includesdefined standards, scope, and providers.
Key Differences Between CSRD and NFRD:Feature
NFRD (Previous Directive)
CSRD (New Directive)
Assurance Requirement
Voluntary
Mandatory
Who Can Provide Assurance?
Organizations could choose any provider
Member States decide between statutory auditors and independent assurance providers Assurance Scope Limited guidance Defined ESRS-based scope Assurance Level No formal requirement Limited assurance initially, transitioning to reasonable assurance by 2028 Reporting Scope Limited to large public-interest entities Expanded to all large companies and listed SMEs Disclosure Framework High-level requirements Detailed ESRS framework with sector-specific standards
* Mandatory Assurance:
* Unlike the NFRD, the CSRDrequires sustainability reports to be assuredby an independent external provider.
* The assurance process followsESRS standardsto ensure consistency.
* Defined Standards and Scope:
* CSRD specifies thescope of assurance, focusing onmaterial sustainability disclosures, governance, andrisk disclosures.
* TheEuropean Commissionis developing a standard methodology for assurance.
* Transition to Reasonable Assurance:
* Initially,limited assuranceis required.
* ByOctober 2028, the EU aims to transition toreasonable assurance, aligning sustainability assurance with financial audits.
* Option A: Incorrect - TheCSRD makes assurance mandatory, whereas theNFRD had a voluntary approach.
* Option B: Incorrect - TheCSRD does not eliminate sustainability reporting assurance; it makes it morestructured and rigorous.
Key Provisions of the CSRD:Why Other Answers Are Incorrect:Thus, thecorrect answer is C:The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
Official References:
* CSRD Directive (EU) 2022/2464- Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025)- Assurance and Compliance Guidelines.
* CEAOB Guidelines on Assurance of Sustainability Reporting (2024)- Limited Assurance Transitioning to Reasonable Assurance.


NEW QUESTION # 34
......

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