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最新的 GRI Sustainability Professionals ESRS-Professional 免費考試真題:

1. Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.

A) True
B) False

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

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

A) Organizations should only use monetary thresholds, such as revenue or costs.
B) Reputational risks cannot be considered financially material.
C) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
D) Thresholds should focus exclusively on the short-term time horizon.

4. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Health and Safety
B) Compliance
C) Human Resources
D) Marketing

問題與答案：