Sam Rose Sam Rose's Profile Page

Sam Rose Sam Rose

0 Course Enrolled • 0 Course Completed

Biography

ESRS-Professional Guaranteed Passing & ESRS-Professional Actual Test Pdf

The ESRS Professional Certification Exam can advance your professional standing. Passing the GRI ESRS-Professional exam is the requirement to become GRI Professionals and to get your name included. Practicing with GRI ESRS-Professional Dumps is considered the best strategy to test the exam readiness. After passing the ESRS-Professional exam you will become a valuable asset for the company you work for or want to work. You don't need to sacrifice your job hours or travel to distant training institutes for exam preparation when you have GRI ESRS-Professional Dumps for instant success. These ESRS-Professional dumps questions with authentic answers are compiled by GRI professionals and follow the actual exam’s questioning style.

If you are confusing while preparing for your test, you can choose to trust our information resource and experienced experts rather than waste a lot of time on learning aimlessly. Our GRI ESRS-Professional exam guide materials are edited by professional experts based on latest and exact information about the real test. Generally the passing rate is high up to 99.79%. If you want to pass exam as soon as possible, our ESRS-Professional Exam Guide Materials will be most useful product for you.

>> ESRS-Professional Guaranteed Passing <<

Pass Guaranteed Quiz 2025 GRI Reliable ESRS-Professional Guaranteed Passing

GetValidTest provides you with actual GRI ESRS-Professional in PDF format, Desktop-Based Practice tests, and Web-based Practice exams. These 3 formats of GRI ESRS-Professional exam preparation are easy to use. This is a Printable ESRS-Professional PDF dumps file. The GRI ESRS-Professional PDF dumps enables you to study without any device, as it is a portable and easily shareable format.

GRI ESRS Professional Certification Exam Sample Questions (Q11-Q16):

NEW QUESTION # 11
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

A. Double materiality assessments are not required for organizations following the ESRS.
B. Entity-specific disclosures must be developed only for impacts covered by ESRS.
C. Only financial materiality should be considered when conducting the assessment.
D. Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
E. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
F. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

Answer: D,E,F

Explanation:
Thedouble materiality assessmentinvolves identifying sustainability matters that are material either from:
* An impact perspective(the organization's effects on people and the environment).
* A financial perspective(how sustainability matters affect the organization financially).
Thecorrect stepsin conducting this assessment include:
* (A) Comparing identified material topics with ESRS 1 AR 16- This ensures alignment with predefined sustainability mattersin ESRS.
* (C) Using ESRS 2 IRO-1- This disclosure requirement mandates companies toreport on their methodology for identifying impacts, risks, and opportunities.
* (D) Following SBM-3 of ESRS 2- This section provides requirements fordisclosing the material impacts, risks, and opportunities identified through the materiality assessment.
* (B) False:Entity-specific disclosures must coverall material sustainability topics, even those not explicitly covered in ESRS.
* (E) False:Both financial and impact materiality must be considered(double materiality), not just financial materiality.
* (F) False:Double materiality assessments are mandatoryfor all organizations reporting under ESRS.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Compilation on Double Materiality Assessments, providing step-by-step guidance on ESRS compliance Why the other options are incorrect:References:==============

NEW QUESTION # 12
Which of the following is included in the environmental section of the topical ESRS?

A. Information about the organization's financial performance
B. Disclosures relating to environmental objectives defined in the EU Taxonomy
C. Disclosures relating to social impact and labor rights
D. Data about corporate governance and board diversity

Answer: B

Explanation:
TheEnvironmental Sectionof the topical ESRS includes disclosure requirements covering environmental sustainability matters. This section specifically relates toenvironmental objectives as defined in the EU Taxonomy, ensuring alignment with broader European sustainability goals.
Thetopical ESRS environmental standards (ESRS E1 - E5)cover:
* ESRS E1- Climate Change (Mitigation & Adaptation)
* ESRS E2- Pollution
* ESRS E3- Water and Marine Resources
* ESRS E4- Biodiversity and Ecosystems
* ESRS E5- Resource Use and Circular Economy
These standardsalign with the environmental objectives of the EU Taxonomy Regulation(Regulation (EU)
2020/852) andrequire organizations to report on their material environmental impacts, risks, and opportunities (IROs).
* A. Social impact and labor rights:#Incorrect, as this belongs to theSocial (S) section(ESRS S1 - S4).
* B. Financial performance information:#Incorrect, as this is part offinancial reporting, not ESRS environmental disclosures.
* D. Corporate governance and board diversity:#Incorrect, as governance matters are covered under ESRS G1 Business Conduct.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Why Other Options Are Incorrect:Official References:

NEW QUESTION # 13
Which of the following statements about ESRS 2 are correct? Select all that apply.

A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
B. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
C. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

Answer: A,C

Explanation:
* ESRS 2 is a cross-cutting, sector-agnostic standard (Option A)
* ESRS 2 appliesto all undertakings, regardless of sector or industry.
* It establishesgeneral disclosuresthat cover governance, strategy, materiality, risks, and sustainability metrics.
* Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C)
* Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption.
* For instance, disclosures related tobiodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can beomitted for the first 1-2 years, depending on company size.
* B. Reporting organizations don't have to address all disclosure requirements in ESRS 2
* This is incorrect becauseESRS 2 disclosures are mandatory for all reporting organizations.
Only topical ESRS requirements depend on materiality assessments.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard.
* EFRAG Compilation Explanations (January-July 2024), Appendix C- Lists ESRS 2 disclosures with phase-in provisions.
Incorrect Answer:Official References:

NEW QUESTION # 14
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A. Minimum Disclosure Requirements on policies, actions, and targets
B. The outcomes of their double materiality assessment
C. A general overview of their sustainability policies, even if unrelated to specific material matters
D. Information outlined in the topical ESRS and sector-specific standards

Answer: A,B,D

Explanation:
Under ESRS, organizations are required to disclose material impacts, risks, and opportunities (IRO) in accordance withdouble materiality principles. The ESRS framework emphasizes transparency and structured reporting of sustainability matters that arematerial from both impact and financial perspectives.
Key Disclosure Requirements for Material IROsAccording to ESRS 2, organizations must disclose:
* (A) The outcomes of their double materiality assessment: Organizations need to explain how they determined material sustainability matters, covering both impact and financial materiality.
* (B) Information outlined in the topical ESRS and sector-specific standards: The disclosure of IROs must align withspecific ESRS topical standards(e.g., ESRS E1 for climate change, ESRS S1 for own workforce) andsector-specific standards, ensuring comprehensive reporting.
* (C) Minimum Disclosure Requirements on policies, actions, and targets: Organizations must disclosepolicies, strategies, action plans, and progress tracking mechanismsrelated to managing material sustainability risks and opportunities. ESRS mandates these disclosures to provide transparency on an entity's approach torisk mitigation and opportunity realization.
* (D) A general overview of their sustainability policies, even if unrelated to specific material matters:
* ESRS doesnotrequire companies to provide general sustainability policy overviewsunlessthey relate to material sustainability matters. The focus is on material disclosures that affect business operations or external stakeholders.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2, Section 4.1 & IRO-1- Covers disclosure requirements for identifying and assessing material impacts, risks, and opportunities.
* EFRAG Compilation Explanations (January - November 2024)- Details about ESRS 1 and ESRS 2 disclosure requirements on materiality.
Incorrect OptionOfficial References:

NEW QUESTION # 15
What features define a digital reporting platform? Select all that apply.

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

Answer: A,B,D

Explanation:
Adigital reporting platformunder ESRS is designed to enhance the efficiency and accuracy of sustainability disclosures. It must enable seamless reporting and compliance monitoring through advanced digital features.
The defining elements include:
* (A) Structured data formats
* Digital platforms must support structured formats likeXBRL (eXtensible Business Reporting Language), ensuringmachine-readability and interoperabilitywith financial reporting standards.
* (C) Interactive dashboards
* Platforms often providevisualization tools and dashboardsto facilitate analysis and comparison of sustainability data across different periods and entities.
* (D) Real-time updates and compliance tools
* Digital reporting solutions should offerreal-time data integrationto enable ongoing compliance tracking and alignment withevolving regulatory requirements.
* (B) Manual data entry processes
* Manual entry isnot a characteristicof a digital reporting platform. Instead, digital platforms prioritizeautomation, integration, and structured data processingto improve efficiency and reduce errors.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 8.1 & 9.2- Establishes digitalization and connectivity requirements for sustainability reporting.
* EFRAG Digital Reporting Guidelines (2024)- Defines structured data standards and compliance automation in ESRS reporting.
Incorrect Option:Official References:

NEW QUESTION # 16
......

At the moment you come into contact with our ESRS-Professional learning guide you can enjoy our excellent service. You can ask our staff about what you want to know. After full understanding, you can choose to buy our ESRS-Professional exam questions. If you use the ESRS-Professional study materials, you have problems that you cannot solve. Just contact with us via email or online, we will deal with you right away. And we offer 24/7 online service. So if you have any problem, you can always contact with us no matter any time it is.

ESRS-Professional Actual Test Pdf: https://www.getvalidtest.com/ESRS-Professional-exam.html

Because we endorse customers' opinions and drive of passing the ESRS-Professional certificate, so we are willing to offer help with full-strength, Nowadays the test ESRS-Professional certificate is more and more important because if you pass it you will improve your abilities and your stocks of knowledge in some certain area and find a good job with high pay, Since it is an online ESRS Professional Certification Exam ESRS-Professional practice exam, therefore, you can take it via Chrome, Opera.

The filename and the typename are separate ESRS-Professional entities, so you have to change both, Explicit Table Locking, Because we endorse customers' opinions and drive of passing the ESRS-Professional certificate, so we are willing to offer help with full-strength.

ESRS-Professional valid prep dumps & ESRS-Professional test pdf torrent

Nowadays the test ESRS-Professional certificate is more and more important because if you pass it you will improve your abilities and your stocks of knowledge in some certain area and find a good job with high pay.

Since it is an online ESRS Professional Certification Exam ESRS-Professional practice exam, therefore, you can take it via Chrome, Opera, Some of our customers may worry that we are working on certain time about our ESRS-Professional study guide.

ESRS-Professional exam braindumps are edited by professional experts, and the quality can be guaranteed.

Sam Rose Sam Rose

Biography

Quick Links

Resources

Support