AUTHENTIC ESRS-PROFESSIONAL LEARNING GUIDE CARRIES YOU PASS-GUARANTEED EXAM QUESTIONS - DUMPSQUESTION

Authentic ESRS-Professional Learning Guide carries you pass-guaranteed Exam Questions - DumpsQuestion

Authentic ESRS-Professional Learning Guide carries you pass-guaranteed Exam Questions - DumpsQuestion

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GRI ESRS Professional Certification Exam Sample Questions (Q21-Q26):

NEW QUESTION # 21
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

  • A. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
  • B. A sustainability topic is considered material only if it affects the organization's financial performance.
  • C. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
  • D. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
  • E. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.

Answer: C,D

Explanation:
Understanding Impact and Financial Materiality under ESRSTheESRS frameworkis based ondouble materiality, which comprises:
* Impact Materiality- This relates to the organization's potentialpositive or negative impactson people or the environment, irrespective of whether these impacts translate into financial effects.
* Financial Materiality- This refers to sustainability matters thataffect the company's financial position, including risks and opportunities that influence financial outcomes over theshort, medium, or long term.
* (A) False:A sustainability topic can be materialeven if it does not directly affect financial performance; it may still beimpact material.
* (D) False:Impact and financial materiality are equally importantunder ESRS. Neither is prioritized over the other.
* (E) False:TheESRS process generally begins with impact materiality, not financial materiality.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Materiality Guidance on ESRS, which provides methodologies for assessing impact and financial materiality Why the other options are incorrect:References:


NEW QUESTION # 22
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

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

Answer: A,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, 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 # 23
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

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

Answer: B


NEW QUESTION # 24
Why should organizations consider reporting on sustainability? Select all options that apply.

  • A. Reporting guarantees immediate financial gains for the organization.
  • B. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
  • C. Stakeholders increasingly expect organizations to report on their sustainability performance.
  • D. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.

Answer: B,C,D

Explanation:
Organizations should report on sustainability for several reasons, includingtransparency, stakeholder expectations, and competitive advantage. Below is the evaluation of each option:
* A. True- Reporting on sustainabilitydemonstrates transparency and accountability, allowing companies to disclose theirenvironmental, social, and governance (ESG) impacts.
* B. True-Stakeholders, including investors, customers, and regulators,increasingly demand sustainability reportingto assess the long-term viability of a company.
* C. False- While sustainability reporting may contribute tolong-term financial gains, it doesnot guarantee immediate financial benefits.
* D. True- Companies withstrong sustainability performanceoften enjoyenhanced brand value and competitive advantage, attracting investors and customers who prefer sustainable businesses.
Why Sustainability Reporting MattersBenefit
Impact on Organization
Transparency & Accountability
Builds trust with investors, regulators, and the public
Stakeholder Expectations
Meets regulatory and customer expectations for ESG disclosures
Brand & Competitive Advantage
Companies with strong ESG performance are more attractive to investors
Regulatory Compliance
Helps meet CSRD and ESRS disclosure obligations
* CSRD & ESRS Guidance (2024)- Key Sustainability Reporting Benefits.
* EU Platform on Sustainable Finance Report (2025)- Stakeholder Expectations & Competitive Advantage.
Official References:


NEW QUESTION # 25
Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

  • A. False
  • B. True

Answer: A

Explanation:
Under the European Sustainability Reporting Standards (ESRS), organizationscan leverage their ongoing dialogue with stakeholders for the materiality assessment.The ESRS explicitly acknowledges that stakeholder engagement plays a fundamental role in assessing material impacts, risks, and opportunities.
* Stakeholder Engagement is Central to Materiality Assessment
* ESRS 1 and ESRS 2 emphasize that organizations should integrate stakeholder perspectives into their materiality assessments.Engagement with affected stakeholders is central to the undertaking's ongoing due diligence process and sustainability materiality assessment.This includes processes to identify and assess actual and potential negative impacts, which inform the identification of material sustainability topics.
* ESRS Does Not Mandate a Specific Stakeholder Engagement Approach
* While stakeholder input is considered valuable, the ESRS doesnot prescribe a mandatory format or behavior for engagement. Companies have flexibility in determining how they engage with stakeholders.
* IG 1 Materiality Assessment FAQ 15states:"The ESRS require disclosure on the materiality assessment and its outcomes but do not mandate specific behavior on stakeholder engagement or the due diligence process.".
* Stakeholders Can Provide Objective Evidence
* The materiality assessment should be based as much as possible onobjective data and evidence, butstakeholder perspectives can be a source of supporting evidencefor impact materiality.
* The relevance of stakeholder input depends onhow much they are affectedby an organization's activities (severity and likelihood of impacts).
* Due Diligence and Materiality Assessment
* Thedue diligence process includes stakeholder engagement, which informs the materiality assessment. Organizations must report how they integrate stakeholder feedback into identifying and assessing material issues.
* Nature as a Silent Stakeholder
* The ESRS even recognizes thatecological data and conservation indicatorsshould be considered as proxy indicators for stakeholder engagement where human stakeholders are absent (e.g., in cases of biodiversity impact assessments).
Thus, the statement in the question isfalse. Organizationsare encouragedto utilize their existing stakeholder engagement mechanisms to inform their materiality assessments under ESRS.
Official References:
* Commission Delegated Regulation (EU) 2023/2772.
* Compilation Explanations January - November 2024.
* ESRS 1 & 2 Guidelines on Double Materiality.


NEW QUESTION # 26
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