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ESRS-Professional최신인증시험덤프데모 - ESRS-Professional시험대비공부하기

KoreaDumps에서 출시한 GRI ESRS-Professional덤프만 있으면 학원다닐 필요없이 시험패스 가능합니다. GRI ESRS-Professional덤프를 공부하여 시험에서 떨어지면 불합격성적표와 주문번호를 보내오시면 덤프비용을 환불해드립니다.구매전 데모를 받아 덤프문제를 체험해보세요. 데모도 pdf버전과 온라인버전으로 나뉘어져 있습니다.pdf버전과 온라인버전은 문제는 같은데 온라인버전은 pdf버전을 공부한후 실력테스트 가능한 프로그램입니다.

인재도 많고 경쟁도 많은 이 사회에, 업계인재들은 인기가 아주 많습니다.하지만 팽팽한 경쟁률도 무시할 수 없습니다.많은 GRI인재들도 어려운 인증시험을 패스하여 자기만의 자리를 지키고 있습니다.우리KoreaDumps에서는 마침 전문적으로 이러한 GRI인사들에게 편리하게 시험을 ESRS-Professional패스할수 있도록 유용한 자료들을 제공하고 있습니다.

>> ESRS-Professional최신 인증시험 덤프데모 <<

높은 통과율 ESRS-Professional최신 인증시험 덤프데모 시험덤프공부

GRI ESRS-Professional인증덤프는 최근 출제된 실제시험문제를 바탕으로 만들어진 공부자료입니다. GRI ESRS-Professional 시험문제가 변경되면 제일 빠른 시일내에 덤프를 업데이트하여 최신버전 덤프자료를GRI ESRS-Professional덤프를 구매한 분들께 보내드립니다. 시험탈락시 덤프비용 전액환불을 약속해드리기에 안심하시고 구매하셔도 됩니다.

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q21-Q26):

질문 # 21
Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A. True
B. False

정답：A

설명：
UnderESRS 2 and topical ESRS,external assurance is not required for all information reported. Instead, assurance requirements depend onspecific regulatory obligations and the phase-in periods set by the Corporate Sustainability Reporting Directive (CSRD).
* Limited Assurance Requirement Initially
* CSRDmandates limited assuranceover sustainability information at first, withreasonable assurance (more stringent) to follow in later years.
* However,not all data points require assurance-only those specifically outlined in the European Commission's assurance framework.
* Mandatory Assurance for Some Disclosures
* ESRS 2 covers general disclosures, but only certainmetrics and targets under specific topical ESRS require external assurance.
* Appendix C of ESRS 2 outlines which disclosures require assurance.
* Entity-Specific Exemptions & Phase-in Rules
* Some disclosuresdo not require assurance if they are deemed immaterialbased on the materiality assessment.
* SMEs and first-time reportershavephased-in assurance requirements.
Thus,external assurance is not required for all ESRS 2 and topical ESRS disclosures, making the statementTrue.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Official References:

질문 # 22
Which of the following statements about ESRS 2 are correct? Select all that apply.

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

정답：A,C

설명：
* 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:

질문 # 23
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A. To minimize interaction between different organizational departments
B. To reduce the overall workload by assigning all tasks to a single department
C. To create a hierarchical structure that limits communication between departments
D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

정답：D

설명：
Across-departmental taskforceis crucial forCorporate Sustainability Reporting Directive (CSRD) complianceas it enables an organization tocoordinate sustainability reporting efforts effectively.
Key responsibilities of the taskforce include:
* Ensuring alignment across departments(e.g., Finance, Compliance, Legal, ESG, and Operations) to gather accurate sustainability data.
* Meeting reporting timelinesrequired underESRS and CSRD regulations.
* Managing responsibilities across teamsto ensure sustainability disclosures are consistent with financial reporting controls.
* Enhancing cross-functional collaborationfordouble materiality assessmentand ensuring compliance withassurance and audit requirements.

질문 # 24
What features define a digital reporting platform? Select all that apply.

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

정답：A,B,C

설명：
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:

질문 # 25
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

정답：A

설명：
Under the European Sustainability Reporting Standards (ESRS), organizationscan leverage their ongoing dialogue with stakeholders for the materiality assessment.The ESRS explicitly acknowledges that stakeholder engagement plays a fundamental role in assessing material impacts, risks, and opportunities.
* Stakeholder Engagement is Central to Materiality Assessment
* ESRS 1 and ESRS 2 emphasize that organizations should integrate stakeholder perspectives into their materiality assessments.Engagement with affected stakeholders is central to the undertaking's ongoing due diligence process and sustainability materiality assessment.This includes processes to identify and assess actual and potential negative impacts, which inform the identification of material sustainability topics.
* ESRS Does Not Mandate a Specific Stakeholder Engagement Approach
* While stakeholder input is considered valuable, the ESRS doesnot prescribe a mandatory format or behavior for engagement. Companies have flexibility in determining how they engage with stakeholders.
* IG 1 Materiality Assessment FAQ 15states:"The ESRS require disclosure on the materiality assessment and its outcomes but do not mandate specific behavior on stakeholder engagement or the due diligence process.".
* Stakeholders Can Provide Objective Evidence
* The materiality assessment should be based as much as possible onobjective data and evidence, butstakeholder perspectives can be a source of supporting evidencefor impact materiality.
* The relevance of stakeholder input depends onhow much they are affectedby an organization's activities (severity and likelihood of impacts).
* Due Diligence and Materiality Assessment
* Thedue diligence process includes stakeholder engagement, which informs the materiality assessment. Organizations must report how they integrate stakeholder feedback into identifying and assessing material issues.
* Nature as a Silent Stakeholder
* The ESRS even recognizes thatecological data and conservation indicatorsshould be considered as proxy indicators for stakeholder engagement where human stakeholders are absent (e.g., in cases of biodiversity impact assessments).
Thus, the statement in the question isfalse. Organizationsare encouragedto utilize their existing stakeholder engagement mechanisms to inform their materiality assessments under ESRS.
Official References:
* Commission Delegated Regulation (EU) 2023/2772.
* Compilation Explanations January - November 2024.
* ESRS 1 & 2 Guidelines on Double Materiality.

질문 # 26
......

GRI ESRS-Professional 시험을 보시는 분이 점점 많아지고 있는데 하루빨리 다른 분들보다 GRI ESRS-Professional시험을 패스하여 자격증을 취득하는 편이 좋지 않을가요? 자격증이 보편화되면 자격증의 가치도 그만큼 떨어지니깐요. GRI ESRS-Professional덤프는 이미 많은분들의 시험패스로 검증된 믿을만한 최고의 시험자료입니다.

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