最新的高品質 ESRS-Professional 考試練習題庫

Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

• A. False
• B. True

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. False
• B. True

Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

• A. The results of the activity do not need to be documented each time it is performed.
• B. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
• C. The activity must be documented and implemented according to the agreed timing.
• D. The activity must be able to be 'tested' by the external assurance provider.

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. False
• B. True

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