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

NEW QUESTION # 28
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A. The CSRD only applies to companies headquartered in the EU.
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 mandate does not require external assurance for sustainability reporting.
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 # 29
Which of the following is included in the environmental section of the topical ESRS?

A. Data about corporate governance and board diversity
B. Information about the organization's financial performance
C. Disclosures relating to environmental objectives defined in the EU Taxonomy
D. Disclosures relating to social impact and labor rights

Answer: C

Explanation:
TheEnvironmental Sectionof the topical ESRS includes disclosure requirements covering environmental sustainability matters. This section specifically relates toenvironmental objectives as defined in the EU Taxonomy, ensuring alignment with broader European sustainability goals.
Thetopical ESRS environmental standards (ESRS E1 - E5)cover:
* ESRS E1- Climate Change (Mitigation & Adaptation)
* ESRS E2- Pollution
* ESRS E3- Water and Marine Resources
* ESRS E4- Biodiversity and Ecosystems
* ESRS E5- Resource Use and Circular Economy
These standardsalign with the environmental objectives of the EU Taxonomy Regulation(Regulation (EU)
2020/852) andrequire organizations to report on their material environmental impacts, risks, and opportunities (IROs).
* A. Social impact and labor rights:#Incorrect, as this belongs to theSocial (S) section(ESRS S1 - S4).
* B. Financial performance information:#Incorrect, as this is part offinancial reporting, not ESRS environmental disclosures.
* D. Corporate governance and board diversity:#Incorrect, as governance matters are covered under ESRS G1 Business Conduct.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Why Other Options Are Incorrect:Official References:

NEW QUESTION # 30
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 # 31
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Benchmarking and gap analysis.
B. Focusing solely on financial data collection.
C. Planning for external assurance.
D. Disregarding stakeholder opinions.
E. Preparing for materiality assessment.
F. Setting up internal controls and stakeholder engagement processes.

Answer: A,C,E,F

Explanation:
Preparing anESRS reportinvolves multiple key steps to ensure compliance with CSRD requirements. Below is an evaluation of each option:
* A. True-Internal controlsandstakeholder engagementare critical for ensuring accurate sustainability reporting. Stakeholders play a role inmateriality assessmentsand governance structures.
* B. True-Materiality assessmentis essential to determinewhich sustainability matters are most relevantfor disclosure. The ESRS framework requires organizations to report only onmaterial sustainability topics.
* C. False-Stakeholder opinions are crucialin sustainability reporting. Organizations must engage with employees, customers, investors, and affected communitiesto identify material sustainability matters.
* D. True-Benchmarking and gap analysishelp companies compare their sustainability performance againstESRS requirements, industry best practices, and peer organizations.
* E. False-Sustainability reporting goes beyond financial data collection.The ESRS requires environmental, social, and governance (ESG) disclosures, which include qualitative and quantitative indicators.
* F. True-Planning for external assuranceis critical under the CSRD mandate, aslimited assurance is required initially, progressing toreasonable assurance by 2028.
Key Steps in ESRS Report PreparationStep
Purpose
Internal Controls & Stakeholder Engagement
Ensure accuracy and transparency in reporting
Materiality Assessment
Identify key sustainability topics for disclosure
Benchmarking & Gap Analysis
Compare with industry standards and ESRS requirements
External Assurance Planning
Prepare for third-party validation of sustainability data
* Commission Delegated Regulation (EU) 2023/2772, Sections onMateriality Assessment, Internal Controls, and Assurance.
Official References:

NEW QUESTION # 32
Which statements about Inline XBRL are TRUE?
Select all that apply.

A. It only applies to narrative disclosures, not numerical data
B. It ensures that tags are embedded within a visually clear format
C. It is required under the CSRD for sustainability reporting
D. It makes reports both human-readable and machine-readable

Answer: B,C,D

Explanation:
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting.
* It is required under CSRD for sustainability reporting
* TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier to analyze by regulators and investors.
* #(A) is correct
* It only applies to narrative disclosures, not numerical data
* Incorrect.Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowingstructured reporting across qualitative and quantitative sustainability information.
* #(B) is incorrect
* It makes reports both human-readable and machine-readable
* True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
* #(C) is correct
* It ensures that tags are embedded within a visually clear format
* Correct. TheInline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
* #(D) is correct
Conclusion:Inline XBRLis required under CSRD (A), makes reports both human-readable and machine- readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:

NEW QUESTION # 33
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