GRI ESRS Professional Certification 認定 ESRS-Professional 試験問題:
1. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.
A) the material impacts, risks, and opportunities; due diligence; the materiality assessment
B) the materiality assessment; the material impacts, risks, and opportunities; due diligence
C) due diligence; the materiality assessment; the material impacts, risks, and opportunities
D) the materiality assessment; due diligence; the material impacts, risks, and opportunities
2. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) ESRS 1; ESRS 2; topical standards; sector-specific standards
B) topical standards; ESRS 2; ESRS 1; sector-specific standards
C) ESRS 2; ESRS 1; topical standards; sector-specific standards
D) ESRS 2; topical standards; sector-specific standards; ESRS 1
3. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A) Disregarding stakeholder opinions.
B) Preparing for materiality assessment.
C) Planning for external assurance.
D) Benchmarking and gap analysis.
E) Setting up internal controls and stakeholder engagement processes.
F) Focusing solely on financial data collection.
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
5. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
A) The organizations reporting under the CSRD need to follow a specific reporting format.
B) The CSRD only applies to companies headquartered in the EU.
C) The CSRD mandate does not require external assurance for sustainability reporting.
D) The organizations reporting under the CSRD do not need to report value chain information.
E) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
F) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
質問と回答：
| 質問 # 1 正解： C | 質問 # 2 正解： A | 質問 # 3 正解： B、C、D、E | 質問 # 4 正解： B | 質問 # 5 正解： A、E、F |
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