PASS GUARANTEED QUIZ 2025 TRUSTABLE GRI PASS4SURE ESRS-PROFESSIONAL STUDY MATERIALS

Pass Guaranteed Quiz 2025 Trustable GRI Pass4sure ESRS-Professional Study Materials

Pass Guaranteed Quiz 2025 Trustable GRI Pass4sure ESRS-Professional Study Materials

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

NEW QUESTION # 37
Which of the following statements about ESRS 2 are correct? Select all that apply.

  • A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
  • B. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
  • C. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

Answer: A,C

Explanation:
* ESRS 2 is a cross-cutting, sector-agnostic standard (Option A)
* ESRS 2 appliesto all undertakings, regardless of sector or industry.
* It establishesgeneral disclosuresthat cover governance, strategy, materiality, risks, and sustainability metrics.
* Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C)
* Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption.
* For instance, disclosures related tobiodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can beomitted for the first 1-2 years, depending on company size.
* B. Reporting organizations don't have to address all disclosure requirements in ESRS 2
* This is incorrect becauseESRS 2 disclosures are mandatory for all reporting organizations.
Only topical ESRS requirements depend on materiality assessments.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard.
* EFRAG Compilation Explanations (January-July 2024), Appendix C- Lists ESRS 2 disclosures with phase-in provisions.
Incorrect Answer:Official References:


NEW QUESTION # 38
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

  • A. True
  • B. False

Answer: A

Explanation:
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS. According toESRS 1, paragraph 11, if an undertaking identifies an impact, risk, or opportunity that isnot adequately coveredby an ESRS but ismaterial due to itsspecific facts and circumstances, it must provideadditional entity-specific disclosures. This ensures that users of sustainability reports receive relevant and complete information.
* ESRS 1, paragraph 11:
* Requires entity-specific disclosures when material sustainability matters are missing or not sufficiently covered in the ESRS.
* ESRS 1, paragraph 30:
* Mandates that companiesmustdisclose additional entity-specific disclosures if material matters are not covered with sufficient granularity in ESRS.
* ESRS 1, Appendix A (Application Requirements):
* Provides further guidance on entity-specific disclosures, ensuring consistency and comparability while allowing companies to disclose material matters not addressed by ESRS.
* ESRS 2, Disclosure Requirements (SBM-3, IRO-1, GOV-1 to GOV-5):
* Outlines theminimum disclosure requirementsthat apply when companies make entity-specific disclosures related to governance, strategy, impacts, risks, and opportunity management.
Key Provisions from ESRS:Thus, if a sustainability matter is deemedmaterialand is not sufficiently addressed by ESRS,entity-specific disclosures are mandatory.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Paragraphs 11 and 30.
* ESRS Implementation Q&A Platform - Compilation of Explanations January - November 2024.


NEW QUESTION # 39
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

  • A. True
  • B. False

Answer: B

Explanation:
Not all EU Member States have decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement. TheCorporate Sustainability ReportingDirective (CSRD) mandates that sustainability reports beassuredby an external party, but it allows Member States to decide whether assurance engagements can be performed by firms other than statutory financial auditors.
* Limited Assurance Requirement:
* TheCSRD introduces a phased approachtoassurance, starting withlimited assuranceand transitioning toreasonable assuranceover time (expected by 2028).
* Initially,limited assuranceis required across all Member States.
* Flexibility for Member States:
* EU Member Stateshave discretionto allowother independent assurance service providersto conduct the sustainability assurance, in addition to statutory auditors.
* Some countries mayrestrictsustainability assurance to statutory auditors, butthis is not an EU- wide rule.
* Upcoming EU Assurance Standards:
* TheEuropean Commissionis working on developing acommon EU assurance standardfor sustainability reporting.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issued non-binding guidelinesonlimited assurancefor sustainability reporting.
Key Provisions:Thus,the statement is falsebecausenot all EU Member States have restricted sustainability assurance to statutory financial auditors. Some allowother independent assurance providersto conduct the engagements.
Official References:
* CSRD (Directive (EU) 2022/2464) Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025) - Assurance Standards and Guidelines.
* CEAOB Guidelines on Limited Assurance for Sustainability Reporting (September 2024).


NEW QUESTION # 40
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

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

Answer: C

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 # 41
What are the two categories of stakeholders identified in the ESRS?

  • A. Internal and external stakeholders.
  • B. Primary and secondary stakeholders.
  • C. Affected stakeholders and users of sustainability statements.

Answer: C

Explanation:
The European Sustainability Reporting Standards (ESRS) categorize stakeholders intotwo main groups:
* Affected Stakeholders:
* These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
* Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
* The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
* Users of Sustainability Statements:
* These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
* Additional users include business partners, trade unions, civil society organizations, non- governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance ofengagement with affected stakeholdersas part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines the two main groups of stakeholders.
* ESRS 2 SBM-2 (Interests and Views of Stakeholders)- Covers how affected stakeholders' views inform an undertaking's strategy.
* EFRAG Guidance on Stakeholder Engagement and Double Materiality- Reinforces the role of affected stakeholders in sustainability assessments.


NEW QUESTION # 42
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