最新的GRI Sustainability Professionals認證 ESRS-Professional考試題庫

問題1

How do the ESRS define stakeholders?

A. Those who can affect or be affected by the undertaking.

B. Those who can influence or contribute to the undertaking.

C. Those who can support or benefit from the undertaking.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題2

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Verification of the company's financial statements

B. Compliance with the requirement to tag the sustainability reporting

C. Compliance of the reporting with the relevant ESRS

正確答案: B,C

說明：（僅 VCESoft 成員可見）

問題3

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

A. Compliance

B. Marketing

C. Health and Safety

D. Human Resources

正確答案: D

說明：（僅 VCESoft 成員可見）

問題4

Select all the correct steps for conducting a double materiality assessment based on the ESRS.

A. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

B. Entity-specific disclosures must be developed only for impacts covered by ESRS.

C. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

D. Only financial materiality should be considered when conducting the assessment.

E. Compare the identified material topics with the list in ESRS 1 Application Requirement 16.

F. Double materiality assessments are not required for organizations following the ESRS.

正確答案: A,C,E

說明：（僅 VCESoft 成員可見）

問題5

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

A. Information outlined in the topical ESRS and sector-specific standards

B. The outcomes of their double materiality assessment

C. A general overview of their sustainability policies, even if unrelated to specific material matters

D. Minimum Disclosure Requirements on policies, actions, and targets

正確答案: A,B,D

說明：（僅 VCESoft 成員可見）

最新的GRI ESRS Professional Certification - ESRS-Professional免費考試真題