Simulate the real exam

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Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our ESRS-Professional certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our ESRS-Professional practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of ESRS-Professional best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our ESRS-Professional certification training files again and again, which may help you to get the highest score in the IT exam.

Fast delivery in 5 to 10 minutes after payment

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GRI ESRS Professional Certification Sample Questions:

1. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
B) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
C) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.

2. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A) The list of sustainability matters in ESRS 1 AR 16
B) Due diligence processes
C) Financial materiality thresholds
D) Feedback from stakeholders

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

4. Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A) True
B) False

Solutions: