REALISTIC ESRS-PROFESSIONAL RELIABLE TEST FORUM & PASSING ESRS-PROFESSIONAL EXAM IS NO MORE A CHALLENGING TASK

Realistic ESRS-Professional Reliable Test Forum & Passing ESRS-Professional Exam is No More a Challenging Task

Realistic ESRS-Professional Reliable Test Forum & Passing ESRS-Professional Exam is No More a Challenging Task

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GRI ESRS Professional Certification Exam Sample Questions (Q25-Q30):

NEW QUESTION # 25
Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

  • A. False
  • B. True

Answer: A

Explanation:
The statement that "Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries" isfalsefor the following reasons:
* Limited Assurance in Europe
* Under theCorporate Sustainability Reporting Directive (CSRD), theEuropean Union (EU) is progressively implementing mandatory assurance for sustainability reporting, but it is starting with limited assurancebefore transitioning toreasonable assuranceby 2028.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issuednon-binding guidelines on limited assuranceto harmonize the approach across EU member states.
* No Universal Mandatory Assurance in Asia and Africa
* Sustainability assurancevaries by countryinAsia and Africa, with some jurisdictions adopting voluntaryorlimitedrequirements rather thanmandatory assurance.
* TheEU approachis influencing global discussions, butthere is no blanket requirementfor full mandatory assurance acrossallAsian and African countries.
* While certainAsian countries (e.g., Japan, Singapore, China, and India)are enhancing their sustainability reporting frameworks, assurance requirements remaindiverse and sector- dependent.
* InAfrica, sustainability reporting is growing, especially in South Africa underKing IV principles
, but assurance isnot uniformly mandatoryacross the continent.
* Limited assurance is currently being phased in across the EU, but not yet fully mandated at the reasonable assurance level.
* There is no global requirement for mandatory assurance across all Asian and African countries.
* Therefore, the statement isfalse.
Conclusion:Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* EU CSRD Recital 60: Roadmap for assurance from limited to reasonable.
* CEAOB Limited Assurance Guidelines (September 2024).


NEW QUESTION # 26
What disclosures must be included in the sustainability statement? Select all that apply.

  • A. Financial performance metrics from IFRS reports
  • B. General Disclosure Requirements from ESRS 2
  • C. Governance-related information determined by the materiality assessment
  • D. Environmental objectives under the EU Taxonomy Regulation

Answer: B,C,D

Explanation:
Thesustainability statementunder ESRS is structured according toESRS 1 and ESRS 2, outlining specific disclosure requirements. The required disclosures include:
* General Disclosure Requirements from ESRS 2
* ESRS 2 outlinesgeneral disclosure requirements, including governance, strategy, and impact, risk, and opportunity management (IROs). These disclosures are mandatory for all undertakings, providing the foundation of the sustainability statement.
* #(A) is correct
* Environmental Objectives under the EU Taxonomy Regulation
* Companies must disclose theiralignment with the EU Taxonomy Regulation, particularly under Article 8 of Regulation (EU) 2020/852, which includes financial and non-financial companies' obligations regarding taxonomy-aligned activities.
* #(B) is correct
* Financial Performance Metrics from IFRS Reports
* Financial metrics from IFRS are NOT a required disclosure under ESRS. The sustainability statement focuses on non-financial reporting, whilefinancial performance remains under IFRS standards in financial statements.
* #(C) is incorrect
* Governance-Related Information Determined by the Materiality Assessment
* Governance disclosures (ESRS G1 Business Conduct)include transparency about policies, risk management, and ethical business practices. Themateriality assessment determines the necessary governance disclosuresbased on entity-specific risks and opportunities.
* #(D) is correct
Conclusion:Thesustainability statement must include general disclosure requirements (A), environmental objectives under the EU Taxonomy (B), and governance-related information based on materiality (D). Financial performance metrics from IFRS reports (C) are not required.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:


NEW QUESTION # 27
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

  • A. Marketing
  • B. Human Resources
  • C. Compliance
  • D. Health and Safety

Answer: B

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,employee-related datasuch asheadcount, turnover, and health and safety statisticsare typically the responsibility of theHuman Resources (HR) department. HR is responsible for managing workforce metrics, diversity, inclusion, hiring, terminations, and employee well-being, including health and safety programs.
WhileHealth and Safety (H&S) teamsmay contribute data related to occupational safety and health incidents, the responsibility foraggregating and reportingon overall workforce statistics lies with HR. The Compliance departmentensures legal and regulatory adherence but does not maintain core employee records, whileMarketinghas no role in employee-related data reporting.
* ESRS S1-6:Characteristics of the undertaking's employees, requiring disclosure of total headcount and workforce breakdown.
* ESRS S1-14:Health and Safety Metrics, detailing occupational safety measures, incidents, and employee well-being programs.
* EFRAG Implementation Guidance on Workforce Reporting, which confirms HR as the responsible entity for employee data aggregation.
ESRS References:


NEW QUESTION # 28
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

  • A. False
  • B. True

Answer: A

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 # 29
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

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

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 # 30
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