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

1. What features define a digital reporting platform? Select all that apply.

A) Real-time updates and compliance tools
B) Structured data formats
C) Interactive dashboards
D) Manual data entry processes

2. 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

3. Why should organizations consider reporting on sustainability? Select all options that apply.

A) Reporting guarantees immediate financial gains for the organization.
B) Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
C) Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
D) Stakeholders increasingly expect organizations to report on their sustainability performance.

4. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Mapping the organization's value chain
B) Engaging with affected stakeholders to gather input
C) Developing a list of material risks and opportunities
D) Analyzing the legal and regulatory landscape

問題與答案：