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GRI ESRS Professional Certification Exam Sample Questions (Q28-Q33):

NEW QUESTION # 28
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

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

Answer: A,C,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 # 29
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.

A. False
B. True

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 # 30
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A. A general overview of their sustainability policies, even if unrelated to specific material matters
B. Minimum Disclosure Requirements on policies, actions, and targets
C. Information outlined in the topical ESRS and sector-specific standards
D. The outcomes of their double materiality assessment

Answer: B,C,D

Explanation:
Under ESRS, organizations are required to disclose material impacts, risks, and opportunities (IRO) in accordance withdouble materiality principles. The ESRS framework emphasizes transparency and structured reporting of sustainability matters that arematerial from both impact and financial perspectives.
Key Disclosure Requirements for Material IROsAccording to ESRS 2, organizations must disclose:
* (A) The outcomes of their double materiality assessment: Organizations need to explain how they determined material sustainability matters, covering both impact and financial materiality.
* (B) Information outlined in the topical ESRS and sector-specific standards: The disclosure of IROs must align withspecific ESRS topical standards(e.g., ESRS E1 for climate change, ESRS S1 for own workforce) andsector-specific standards, ensuring comprehensive reporting.
* (C) Minimum Disclosure Requirements on policies, actions, and targets: Organizations must disclosepolicies, strategies, action plans, and progress tracking mechanismsrelated to managing material sustainability risks and opportunities. ESRS mandates these disclosures to provide transparency on an entity's approach torisk mitigation and opportunity realization.
* (D) A general overview of their sustainability policies, even if unrelated to specific material matters:
* ESRS doesnotrequire companies to provide general sustainability policy overviewsunlessthey relate to material sustainability matters. The focus is on material disclosures that affect business operations or external stakeholders.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2, Section 4.1 & IRO-1- Covers disclosure requirements for identifying and assessing material impacts, risks, and opportunities.
* EFRAG Compilation Explanations (January - November 2024)- Details about ESRS 1 and ESRS 2 disclosure requirements on materiality.
Incorrect OptionOfficial References:

NEW QUESTION # 31
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A. The CSRD mandate does not require external assurance for sustainability reporting.
B. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
C. The organizations reporting under the CSRD need to follow a specific reporting format.
D. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
E. The CSRD only applies to companies headquartered in the EU.
F. The organizations reporting under the CSRD do not need to report value chain information.

Answer: B,C,D

Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)includes specificreporting mandatesthat organizations must comply with. Below is an evaluation of each option:
* A. True- The CSRD requires organizations to conduct adouble materiality assessment, considering bothfinancial materiality(impact on the company's financial position) andimpact materiality(the company's impact on the environment and society).
* B. True- Organizations reporting under the CSRD mustfollow a specific reporting format, which includes structured disclosures usingEuropean Sustainability Reporting Standards (ESRS).
* C. False- The CSRDapplies to both EU and non-EU companiesthat have operations in the EU and meet the reporting threshold criteria. Non-EU companies generatingmore than €150 millionin annual turnover in the EU and having at leastone EU-based subsidiary or branchare subject to CSRD requirements.
* D. True- The CSRD isinterlinked with other EU legislation, including theEU Taxonomy Regulation and theSustainable Finance Disclosure Regulation (SFDR), ensuring companies align with broader EU sustainability goals.
* E. False- Organizations must report onvalue chain informationas part of theimpact, risk, and opportunity (IRO) management processwithin the ESRS framework.
* F. False- The CSRD mandatesexternal assurancefor sustainability reports, starting withlimited assuranceand progressing towardreasonable assurancein the coming years.
* Commission Delegated Regulation (EU) 2023/2772, Sections onDouble Materiality, Reporting Format, and Value Chain Information.
* EU Taxonomy Regulation & SFDR- Linkages with CSRD.
Official References:

NEW QUESTION # 32
Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A. A table summarizing financial performance
B. A list of Disclosure Requirements that have been complied with
C. Only sector-specific Disclosure Requirements
D. A specific structure prescribed by the ESRS

Answer: B

Explanation:
UnderESRS 2 (Appendix F of ESRS 1), sustainability statements must follow astructured disclosure approach. The appendix provides guidance on the recommended format and elements to be included in the sustainability statement to ensureconsistency, comparability, and transparency.
* (C) A list of Disclosure Requirements that have been complied with:
* Organizations must provide aclear list of all ESRS disclosure requirementsthat they have reported on. This ensures that stakeholders can assess whether the company has complied with its materiality-based reporting obligations.
* The list must includepage numbers or referencesto the exact location of disclosures within the report.
* (A) A specific structure prescribed by the ESRS:
* While ESRS 1 provides arecommended structure, it isnot mandatory. Instead, companies are given flexibility to adapt the format to their reporting needs.
* (B) Only sector-specific Disclosure Requirements:
* The sustainability statement should coverboth general ESRS disclosures and sector-specific disclosures, not just sector-specific ones.
* (D) A table summarizing financial performance:
* Financial performance isnota core requirement of thesustainability statement. Instead, ESRS focuses onsustainability-related disclosuresthat impact financial performance but does not mandate a direct financial summary within the sustainability statement.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2 (Appendix F of ESRS 1)- Outlines the format and elements of the sustainability statement.
* EFRAG Compilation Explanations (January - November 2024)- Provides insights into structuring sustainability statements under ESRS.
Key Requirements for ESRS 2 Sustainability StatementIncorrect OptionsOfficial References:Thus, the correct answer isC. A list of Disclosure Requirements that have been complied with.

NEW QUESTION # 33
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