ONE OF THE BEST WAYS TO PREPARE FOR THE ESRS-PROFESSIONAL ESRS PROFESSIONAL CERTIFICATION EXAM EXAM

One of the Best Ways to Prepare For the ESRS-Professional ESRS Professional Certification Exam Exam

One of the Best Ways to Prepare For the ESRS-Professional ESRS Professional Certification Exam Exam

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GRI ESRS Professional Certification Exam Sample Questions (Q24-Q29):

NEW QUESTION # 24
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

  • A. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
  • B. The organizations reporting under the CSRD need to follow a specific reporting format.
  • C. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
  • D. The CSRD only applies to companies headquartered in the EU.
  • E. The organizations reporting under the CSRD do not need to report value chain information.
  • F. The CSRD mandate does not require external assurance for sustainability reporting.

Answer: A,B,C

Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)includes specificreporting mandatesthat organizations must comply with. Below is an evaluation of each option:
* A. True- The CSRD requires organizations to conduct adouble materiality assessment, considering bothfinancial materiality(impact on the company's financial position) andimpact materiality(the company's impact on the environment and society).
* B. True- Organizations reporting under the CSRD mustfollow a specific reporting format, which includes structured disclosures usingEuropean Sustainability Reporting Standards (ESRS).
* C. False- The CSRDapplies to both EU and non-EU companiesthat have operations in the EU and meet the reporting threshold criteria. Non-EU companies generatingmore than €150 millionin annual turnover in the EU and having at leastone EU-based subsidiary or branchare subject to CSRD requirements.
* D. True- The CSRD isinterlinked with other EU legislation, including theEU Taxonomy Regulation and theSustainable Finance Disclosure Regulation (SFDR), ensuring companies align with broader EU sustainability goals.
* E. False- Organizations must report onvalue chain informationas part of theimpact, risk, and opportunity (IRO) management processwithin the ESRS framework.
* F. False- The CSRD mandatesexternal assurancefor sustainability reports, starting withlimited assuranceand progressing towardreasonable assurancein the coming years.
* Commission Delegated Regulation (EU) 2023/2772, Sections onDouble Materiality, Reporting Format, and Value Chain Information.
* EU Taxonomy Regulation & SFDR- Linkages with CSRD.
Official References:


NEW QUESTION # 25
Which of the following statements about ESRS 2 are correct? Select all that apply.

  • A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
  • B. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
  • C. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

Answer: A,C

Explanation:
* ESRS 2 is a cross-cutting, sector-agnostic standard (Option A)
* ESRS 2 appliesto all undertakings, regardless of sector or industry.
* It establishesgeneral disclosuresthat cover governance, strategy, materiality, risks, and sustainability metrics.
* Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C)
* Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption.
* For instance, disclosures related tobiodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can beomitted for the first 1-2 years, depending on company size.
* B. Reporting organizations don't have to address all disclosure requirements in ESRS 2
* This is incorrect becauseESRS 2 disclosures are mandatory for all reporting organizations.
Only topical ESRS requirements depend on materiality assessments.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard.
* EFRAG Compilation Explanations (January-July 2024), Appendix C- Lists ESRS 2 disclosures with phase-in provisions.
Incorrect Answer:Official References:


NEW QUESTION # 26
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

  • A. Setting up internal controls and stakeholder engagement processes.
  • B. Benchmarking and gap analysis.
  • C. Preparing for materiality assessment.
  • D. Focusing solely on financial data collection.
  • E. Disregarding stakeholder opinions.
  • F. Planning for external assurance.

Answer: A,B,C,F

Explanation:
Preparing anESRS reportinvolves multiple key steps to ensure compliance with CSRD requirements. Below is an evaluation of each option:
* A. True-Internal controlsandstakeholder engagementare critical for ensuring accurate sustainability reporting. Stakeholders play a role inmateriality assessmentsand governance structures.
* B. True-Materiality assessmentis essential to determinewhich sustainability matters are most relevantfor disclosure. The ESRS framework requires organizations to report only onmaterial sustainability topics.
* C. False-Stakeholder opinions are crucialin sustainability reporting. Organizations must engage with employees, customers, investors, and affected communitiesto identify material sustainability matters.
* D. True-Benchmarking and gap analysishelp companies compare their sustainability performance againstESRS requirements, industry best practices, and peer organizations.
* E. False-Sustainability reporting goes beyond financial data collection.The ESRS requires environmental, social, and governance (ESG) disclosures, which include qualitative and quantitative indicators.
* F. True-Planning for external assuranceis critical under the CSRD mandate, aslimited assurance is required initially, progressing toreasonable assurance by 2028.
Key Steps in ESRS Report PreparationStep
Purpose
Internal Controls & Stakeholder Engagement
Ensure accuracy and transparency in reporting
Materiality Assessment
Identify key sustainability topics for disclosure
Benchmarking & Gap Analysis
Compare with industry standards and ESRS requirements
External Assurance Planning
Prepare for third-party validation of sustainability data
* Commission Delegated Regulation (EU) 2023/2772, Sections onMateriality Assessment, Internal Controls, and Assurance.
Official References:


NEW QUESTION # 27
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

  • A. True
  • B. False

Answer: B

Explanation:
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772


NEW QUESTION # 28
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

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

Answer: A,B,D

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 # 29
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