ESRS-PROFESSIONAL PASS DUMPS & PASSGUIDE ESRS-PROFESSIONAL EXAM & ESRS-PROFESSIONAL GUIDE

ESRS-Professional pass dumps & PassGuide ESRS-Professional exam & ESRS-Professional guide

ESRS-Professional pass dumps & PassGuide ESRS-Professional exam & ESRS-Professional guide

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GRI ESRS Professional Certification Exam Sample Questions (Q37-Q42):

NEW QUESTION # 37
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

Answer: A,C

Explanation:
ACSRD assurance engagementprimarily focuses onensuring compliance with the ESRSand theproper digital tagging of sustainability information. The elements included in the assurance scope are:
* B. Compliance of the reporting with the relevant ESRS#
* Assurance engagements under the CSRDverify whether sustainability reports comply with the European Sustainability Reporting Standards (ESRS).
* Theassurance provider reviews disclosuresto ensure alignment withESRS requirements, includingdouble materiality assessments and mandatory data points.
* C. Compliance with the requirement to tag the sustainability reporting#
* CSRD requires that sustainability information bedigitally taggedusing theEuropean Single Electronic Format (ESEF)to ensuremachine readability and comparability.
* Assurance providers verify the correct application of this tagging requirement, ensuring consistency withXBRL (eXtensible Business Reporting Language) standards.
* ACSRD assurance engagement does not cover financial statements.
* Financial audits are conducted separately, under theInternational Financial Reporting Standards (IFRS) or local GAAP requirements.
* Sustainability assurance only applies tonon-financial sustainability disclosuresunderESRS.
Why is A. Verification of the company's financial statements#incorrect?Conclusion:Thescope of a CSRD assurance engagementincludes:#Compliance with ESRS(B)#Verification of digital tagging(C)#Not financial statement audits(A) Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS assurance scope.
* EU Sustainable Finance Platform Report (2025): Confirmation ofdigital tagging as part of CSRD assurance.


NEW QUESTION # 38
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

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

Answer: B,D,E

Explanation:
Thedouble materiality assessmentinvolves identifying sustainability matters that are material either from:
* An impact perspective(the organization's effects on people and the environment).
* A financial perspective(how sustainability matters affect the organization financially).
Thecorrect stepsin conducting this assessment include:
* (A) Comparing identified material topics with ESRS 1 AR 16- This ensures alignment with predefined sustainability mattersin ESRS.
* (C) Using ESRS 2 IRO-1- This disclosure requirement mandates companies toreport on their methodology for identifying impacts, risks, and opportunities.
* (D) Following SBM-3 of ESRS 2- This section provides requirements fordisclosing the material impacts, risks, and opportunities identified through the materiality assessment.
* (B) False:Entity-specific disclosures must coverall material sustainability topics, even those not explicitly covered in ESRS.
* (E) False:Both financial and impact materiality must be considered(double materiality), not just financial materiality.
* (F) False:Double materiality assessments are mandatoryfor all organizations reporting under ESRS.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Compilation on Double Materiality Assessments, providing step-by-step guidance on ESRS compliance Why the other options are incorrect:References:==============


NEW QUESTION # 39
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. Developing a list of material risks and opportunities
  • D. Engaging with affected stakeholders to gather input

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 # 40
Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

  • A. A table summarizing financial performance
  • B. A list of Disclosure Requirements that have been complied with
  • C. A specific structure prescribed by the ESRS
  • D. Only sector-specific Disclosure Requirements

Answer: B

Explanation:
UnderESRS 2 (Appendix F of ESRS 1), sustainability statements must follow astructured disclosure approach. The appendix provides guidance on the recommended format and elements to be included in the sustainability statement to ensureconsistency, comparability, and transparency.
* (C) A list of Disclosure Requirements that have been complied with:
* Organizations must provide aclear list of all ESRS disclosure requirementsthat they have reported on. This ensures that stakeholders can assess whether the company has complied with its materiality-based reporting obligations.
* The list must includepage numbers or referencesto the exact location of disclosures within the report.
* (A) A specific structure prescribed by the ESRS:
* While ESRS 1 provides arecommended structure, it isnot mandatory. Instead, companies are given flexibility to adapt the format to their reporting needs.
* (B) Only sector-specific Disclosure Requirements:
* The sustainability statement should coverboth general ESRS disclosures and sector-specific disclosures, not just sector-specific ones.
* (D) A table summarizing financial performance:
* Financial performance isnota core requirement of thesustainability statement. Instead, ESRS focuses onsustainability-related disclosuresthat impact financial performance but does not mandate a direct financial summary within the sustainability statement.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2 (Appendix F of ESRS 1)- Outlines the format and elements of the sustainability statement.
* EFRAG Compilation Explanations (January - November 2024)- Provides insights into structuring sustainability statements under ESRS.
Key Requirements for ESRS 2 Sustainability StatementIncorrect OptionsOfficial References:Thus, the correct answer isC. A list of Disclosure Requirements that have been complied with.


NEW QUESTION # 41
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 ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
  • C. To minimize interaction between different organizational departments
  • D. To reduce the overall workload by assigning all tasks to a single department

Answer: B

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 # 42
......

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