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ESRS-Professional Dumps - ESRS Professional Certification Exam Practice Exam Questions

GRI ESRS-Professional - ESRS Professional Certification Exam Braindumps

GRI ESRS-Professional - GRI Sustainability Professionals Practice Exam

  • Certification Provider:GRI
  • Exam Code:ESRS-Professional
  • Exam Name:ESRS Professional Certification Exam Exam
  • Total Questions:40 Questions and Answers
  • Updated on:Feb 22, 2025
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GRI ESRS-Professional This Week Result

ESRS-Professional Question and Answers

Question # 1

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

Options:

A.  

Compare the identified material topics with the list in ESRS 1 Application Requirement 16.

B.  

Entity-specific disclosures must be developed only for impacts covered by ESRS.

C.  

ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

D.  

SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

E.  

Only financial materiality should be considered when conducting the assessment.

F.  

Double materiality assessments are not required for organizations following the ESRS.

Discussion 0
Question # 2

Which of the following is true about setting thresholds for financial materiality under the ESRS?

Options:

A.  

Organizations should only use monetary thresholds, such as revenue or costs.

B.  

Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.

C.  

Reputational risks cannot be considered financially material.

D.  

Thresholds should focus exclusively on the short-term time horizon.

Discussion 0
Question # 3

What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

Options:

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 reduce the overall workload by assigning all tasks to a single department

D.  

To minimize interaction between different organizational departments

Discussion 0

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