ESRS-Professional Practice Test, ESRS-Professional VCE Dumps
P.S. Free 2025 GRI ESRS-Professional dumps are available on Google Drive shared by LatestCram: https://drive.google.com/open?id=1UQUjWk9ulrCl0TFJ_7akWxDgwfpCyLrJ
Our loyal customers give us strong support in the past ten years. Luckily, our ESRS-Professional learning materials never let them down. Our company is developing so fast and healthy. Up to now, we have made many achievements. Also, the ESRS-Professional study guide is always popular in the market. All in all, we will keep up with the development of the society. And we always keep updating our ESRS-Professional Practice Braindumps to the latest for our customers to download. Just buy our ESRS-Professional exam questions and you will find they are really good!
You may be in a condition of changing a job, but having your own career is unbelievably hard. Then how to improve yourself and switch the impossible mission into possible is your priority. If you want to pass ESRS-Professional exam, here come our ESRS-Professional exam prep giving you a helping hand. Our company has the highly authoritative and experienced team to help you pass the ESRS-Professional Exam. You can not only get the most helpful and valid ESRS-Professional exam questions, but also you can get according suggestions on how to pass the ESRS-Professional exam.
>> ESRS-Professional Practice Test <<
ESRS-Professional VCE Dumps & Reliable ESRS-Professional Test Tutorial
Individuals who hold GRI ESRS-Professional certification exam demonstrate to their employers and clients that they have the knowledge and skills necessary to succeed in the ESRS-Professional exam. LatestCram ESRS-Professional Questions have numerous benefits, including the ability to demonstrate to employers and clients that you have the necessary knowledge and skills to succeed in the actual ESRS Professional Certification Exam (ESRS-Professional) exam.
GRI ESRS Professional Certification Exam Sample Questions (Q37-Q42):
NEW QUESTION # 37
Which principles are essential for incorporating information by reference in the sustainability statement?
Answer: A,C,D
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 # 38
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.
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 # 39
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
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 # 40
Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
Answer: B,D
Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)replaced theNon-Financial Reporting Directive (NFRD)to address itslimitationsin scope and reporting requirements. Below are the explanations for each option:
* A. False- The NFRDdid notrequire all companies in the EU to include a non-financial statement.
Instead, itapplied only to large public-interest entitieswith 500 or more employees.
* B. True- The NFRD applied tolarge public-interest entities, includinglisted companies, banks, and insurance firms with more than 500 employees.
* C. False- The NFRDdid not mandate external assurancefor sustainability information. TheCSRD introduced mandatory assuranceat the EU level.
* D. False- The CSRDdid not replace the NFRD; rather, itexpanded and strengthened reporting requirements. TheNFRD was replaced by the CSRD, but not the other way around.
* E. True- TheCSRD was introduced to improve the scope and depth of sustainability reporting compared to the NFRD. Itexpanded the number of entities required to report, standardized disclosures via ESRS, and introduced third-party assurance requirements.
Key Differences Between CSRD and NFRDFeature
NFRD (Old Directive)
CSRD (New Directive)
Scope
Large public-interest entities (500+ employees)
All large companies + listed SMEs
Assurance
Not required
Mandatory external assurance
Disclosure Requirements
Limited sustainability disclosures
Comprehensive ESRS-based reporting
Reporting Standards
No standardized framework
ESRS-based mandatory framework
Application Date
In force since 2018
Applies from 2024 onwards
* CSRD Directive (EU) 2022/2464- Assurance & Reporting Provisions.
* ESRS Compilation Explanations January - November 2024.
Official References:
NEW QUESTION # 41
Which of the following best describes the purpose of Step A in the double materiality assessment process?
Answer: B
Explanation:
Step A in thedouble materiality assessment processis theinitial stagewhere an organization establishes a foundational understanding of itsbusiness context, activities, and stakeholder relationships. This step is critical in identifying how the entity interacts with environmental, social, and governance (ESG) matters and lays the groundwork for further impact and financial materiality assessments.
Thedouble materiality conceptin the ESRS framework requires organizations to evaluate both:
* Impact materiality- How an organization's activities impact people and the environment.
* Financial materiality- How sustainability matters influence the organization's financial position, performance, and cash flows.
* Identifying the business environment:Understanding industry-specific sustainability challenges, regulatory requirements, and stakeholder expectations.
* Recognizing affected stakeholders:Engaging internal and external stakeholders to determine which sustainability matters are relevant.
* Defining dependencies and risks:Evaluating the organization's dependencies on natural, social, and human capital, and how these can influence business outcomes.
* Understanding sector and geographical relevance:Assessing which sustainability issues are most significant based on where the company operates.
Key Aspects of Step A in Double Materiality Assessment:Step A does not yet involve selecting specific disclosure requirements (Step B) or conducting a financial materiality assessment (Step C). Instead, it provides thecontextual frameworknecessary for subsequent steps in the materiality process.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines stakeholders' role in materiality assessment.
* EFRAG Compilation Explanations January - November 2024- Provides guidance on applying double materiality and the importance of Step A.
* EFRAG IG 1 Materiality Assessment, Chapter 2.2- Outlines Step A as the process of understanding business activities, stakeholders, and sustainability context.
Official References:Thus, the correct answer isC. Understand the organization's context, activities, and stakeholders.
NEW QUESTION # 42
......
Each of us expects to have a well-paid job, with their own hands to fight their own future. But many people are not confident, because they lack the ability to stand out among many competitors. Now, our ESRS-Professional learning material can help you. It can let users in the shortest possible time to master the most important test difficulties, improve learning efficiency. Also, by studying hard, passing a qualifying examination and obtaining a GRI certificate is no longer a dream. With these conditions, you will be able to stand out from the interview and get the job you've been waiting for.
ESRS-Professional VCE Dumps: https://www.latestcram.com/ESRS-Professional-exam-cram-questions.html
It can give us a clue that reading a piece of feedback that comes from the ESRS-Professional practice user, he writes that the ESRS-Professional exam torrent is the best tool that any others couldn't surpass, it is the useful ESRS-Professional practice test that helps him get the certification he always dreams of, his great appreciation goes to our beneficial ESRS-Professional test study material as well as to all the staffs who are dedicated in researching them, ESRS-Professional questions PDF allows customers to download and view the file on different devices including tabs, phones, and laptops.
As mentioned earlier, you need to take time and learn all the possible reasons why a technology might fail to function as expected, The password and hash value, It can give us a clue that reading a piece of feedback that comes from the ESRS-Professional practice user, he writes that the ESRS-Professional Exam Torrent is the best tool that any others couldn't surpass, it is the useful ESRS-Professional practice test that helps him get the certification he always dreams of, his great appreciation goes to our beneficial ESRS-Professional test study material as well as to all the staffs who are dedicated in researching them.
100% Pass ESRS-Professional - ESRS Professional Certification Exam Pass-Sure Practice Test
ESRS-Professional questions PDF allows customers to download and view the file on different devices including tabs, phones, and laptops, The PDF version of ESRS-Professional test dump questions means that you can print it out ESRS-Professional and practice it on the paper, it is very convenient for people who are not available to the computer.
Once our test engine can't assist clear exams certainly we will full refund to you unconditionally, ESRS-Professional practice material is able to be printed out with PDF version.
BTW, DOWNLOAD part of LatestCram ESRS-Professional dumps from Cloud Storage: https://drive.google.com/open?id=1UQUjWk9ulrCl0TFJ_7akWxDgwfpCyLrJ