Sam Shaw Sam Shaw's Profile Page

Sam Shaw Sam Shaw

0 Course Enrolled • 0 Course Completed

Biography

Free PDF Quiz 2025 Updated ESRS-Professional: ESRS Professional Certification Exam Examcollection Questions Answers

We provide the free demos before the clients decide to buy our ESRS-Professional study materials. The clients can visit our company’s website to have a look at the demos freely. Through looking at the demos the clients can understand part of the contents of our ESRS-Professional study materials, the form of the questions and answers and our software, then confirm the value of our ESRS-Professional Study Materials. If the clients are satisfied with our ESRS-Professional study materials they can purchase them immediately. They can avoid spending unnecessary money and choose the most useful and efficient ESRS-Professional study materials.

Our company employs the first-rate expert team which is superior to others both at home and abroad. Our experts team includes the experts who develop and research the ESRS-Professional study materials for many years and enjoy the great fame among the industry, the senior lecturers who boost plenty of experiences in the information about the exam and published authors who have done a deep research of the ESRS-Professional Study Materials and whose articles are highly authorized. They provide strong backing to the compiling of the ESRS-Professional study materials and reliable exam materials resources. They compile each answer and question carefully.

>> ESRS-Professional Examcollection Questions Answers <<

GRI ESRS-Professional Certification Exam - ESRS-Professional Passing Score

A considerable amount of effort goes into our products. So in most cases our ESRS-Professional study materials are truly your best friend. On one hand, our ESRS-Professional study materials are the combination of the latest knowledge and the newest technology, which could constantly inspire your interest of study. On the other hand, our ESRS-Professional Study Materials can predicate the exam correctly. Therefore you can handle the questions in the real exam like a cork. Through highly effective learning method and easily understanding explanation, you will pass the ESRS-Professional exam with no difficulty.

GRI ESRS Professional Certification Exam Sample Questions (Q14-Q19):

NEW QUESTION # 14
Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A. Financial materiality thresholds
B. The list of sustainability matters in ESRS 1 AR 16
C. Due diligence processes
D. Feedback from stakeholders

Answer: B,C,D

Explanation:
DuringStep Bof thedouble materiality assessment process, organizations mustidentify actual and potential impacts, risks, and opportunities (IROs). The ESRS framework recommends the following methods:
* A. The list of sustainability matters in ESRS 1 AR 16#
* ESRS 1 Application Requirement (AR) 16provides acomprehensive reference listof sustainability matters to consider when identifying IROs.
* This list includesenvironmental, social, and governance topicsaligned withEU sustainability objectives.
* C. Due diligence processes#
* ESRS requires organizations touse due diligence processesto identifynegative sustainability impacts.
* Due diligence aligns with frameworks such as theOECD Guidelines for Multinational Enterprisesand theUN Guiding Principles on Business and Human Rights.
* This ensures that potentialrisks and opportunitiesare assessed based oninternational sustainability standards.
* D. Feedback from stakeholders#
* Stakeholders, includingemployees, suppliers, customers, and affected communities, provide crucial insightsinto sustainability impacts.
* ESRSmandates engagement with affected stakeholdersas part of theIRO identification process.
* Financial materiality thresholds apply later in the process (Step C)when evaluating thefinancial impact of sustainability matters.
* Step Bfocuses only on identifying IROs, makingfinancial thresholds irrelevant at this stage.
Why is B. Financial materiality thresholds#incorrect?Conclusion:Organizations should usethe ESRS 1 AR 16 sustainability matters list, due diligence processes, and stakeholder feedbacktoidentify IROsin Step B of the double materiality assessment.Financial materiality thresholds do not apply in this step.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, AR 16:List of Sustainability Matters for Identifying IROs.
* EFRAG Compilation of Explanations (January - July 2024): Confirmation thatdue diligence and stakeholder inputare part ofIRO identification.

NEW QUESTION # 15
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

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

Answer: A,C

Explanation:
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework, effectiveinternal controlsfor assurance purposes must meet key characteristics to ensure reliability, traceability, and auditability.
* (A) Documentation & Implementation:Internal controls must be formally documented, implemented as per the designated schedule, and consistently applied.
* (C) Testability by External Assurance Providers:Assurance providers must be able to verify the controls, test their effectiveness, and ensure compliance with CSRD assurance requirements.
* (B) Same Staff Performing & Assuring the Control:A fundamental principle of internal control is the separation of dutiesto avoid conflicts of interest. The control must be performed by one team and assured independently.
* (D) No Need for Documentation:Proper documentation ismandatoryfor internal controls to enable traceability, testing, and regulatory compliance.
* Commission Delegated Regulation (EU) 2023/2772, GOV-5:Risk management and internal controls over sustainability reporting, highlighting the necessity of internal control mechanisms.
* EFRAG Assurance Guidelines:Stipulating that documented controls must be verifiable and tested for external assurance.
Correct Options Explained:Incorrect Options Explained:ESRS References:

NEW QUESTION # 16
How do the ESRS define stakeholders?

A. Those who can influence or contribute to the undertaking.
B. Those who can support or benefit from the undertaking.
C. Those who can affect or be affected by the undertaking.

Answer: C

Explanation:
According to the European Sustainability Reporting Standards (ESRS) under the Commission Delegated Regulation (EU) 2023/2772, stakeholders are defined as individuals or groups who can affect or be affected by the undertaking. The ESRS distinguishes between two main groups of stakeholders:
* Affected stakeholders: These are individuals or groups whose interests are affected or could be affected - positively or negatively - by the undertaking's activities and its direct and indirect business relationships across its value chain.
* Users of sustainability statements: These include primary users of general-purpose financial reporting (e.g., existing and potential investors, lenders, and other creditors such as asset managers, credit institutions, and insurance undertakings) and other users, including the undertaking's business partners, trade unions, social partners, civil society and non-governmental organizations, governments, analysts, and academics.
Furthermore, engagement with affected stakeholders is a crucial aspect of the undertaking's ongoing due diligence process and sustainability materiality assessment. This involves identifying and assessing actual and potential negative impacts to inform the materiality assessment process for sustainability reporting.
Official References:
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34
/EU on sustainability reporting standards.
* ESRS 1: General Requirements, Section 3.1 (Stakeholders and their relevance to the materiality assessment process).

NEW QUESTION # 17
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

Answer: A,B,C

Explanation:
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting.
* It is required under CSRD for sustainability reporting
* TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier to analyze by regulators and investors.
* #(A) is correct
* It only applies to narrative disclosures, not numerical data
* Incorrect.Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowingstructured reporting across qualitative and quantitative sustainability information.
* #(B) is incorrect
* It makes reports both human-readable and machine-readable
* True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
* #(C) is correct
* It ensures that tags are embedded within a visually clear format
* Correct. TheInline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
* #(D) is correct
Conclusion:Inline XBRLis required under CSRD (A), makes reports both human-readable and machine- readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:

NEW QUESTION # 18
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A. To create a hierarchical structure that limits communication between departments
B. To minimize interaction between different organizational departments
C. To reduce the overall workload by assigning all tasks to a single department
D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

Answer: D

Explanation:
Across-departmental taskforceis crucial forCorporate Sustainability Reporting Directive (CSRD) complianceas it enables an organization tocoordinate sustainability reporting efforts effectively.
Key responsibilities of the taskforce include:
* Ensuring alignment across departments(e.g., Finance, Compliance, Legal, ESG, and Operations) to gather accurate sustainability data.
* Meeting reporting timelinesrequired underESRS and CSRD regulations.
* Managing responsibilities across teamsto ensure sustainability disclosures are consistent with financial reporting controls.
* Enhancing cross-functional collaborationfordouble materiality assessmentand ensuring compliance withassurance and audit requirements.

NEW QUESTION # 19
......

After studying with our ESRS-Professional practice engine, as our loyal customers wrote to us that they are now more efficient than their colleagues, so they have received more attention from their leaders and got the promotion on both incomes and positions. We are all ordinary professional people. We must show our strength to show that we are worth the opportunity. And with the help of our ESRS-Professional Exam Braindumps, they all proved themselves and got their success. Just buy our ESRS-Professional learning guide, you will be one of them too!

ESRS-Professional Certification Exam: https://www.practicedump.com/ESRS-Professional_actualtests.html

All PracticeDump ESRS-Professional Certification Exam products have the validity period of 90 days from the date of purchase, Customers even can enjoy a full refund if they fail the ESRS-Professional exams after usage, We have compiled such a ESRS-Professional guide torrents that can help you pass the exam easily, it has higher pass rate and higher quality than other study materials, ESRS-Professional exam torrent will make your efforts pay off.

Archive files and folders using technologies built in to Lion, But the ESRS-Professional industry is recognizing that economic sustainability is required for growth and for the industry to achieve its broader social goals.

ESRS-Professional Exam Preparation & ESRS-Professional Training Materials & ESRS-Professional Study Guide

All PracticeDump products have the validity period of 90 days from the date of purchase, Customers even can enjoy a full refund if they fail the ESRS-Professional Exams after usage.

We have compiled such a ESRS-Professional guide torrents that can help you pass the exam easily, it has higher pass rate and higher quality than other study materials, ESRS-Professional exam torrent will make your efforts pay off.

If you cannot keep up with the development ESRS-Professional Certification Exam of the society, you are easily to be dismissed by your boss.