ESRS-Professional權威認證，ESRS-Professional考古題分享

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在VCESoft你可以很容易通過GRI ESRS-Professional考試。在您第一次嘗試參加GRI ESRS-Professional考試，選擇VCESoft的GRI ESRS-Professional訓練工具，下載GRI ESRS-Professional練習題和答案，會為你考試增加信心，將有效幫助你通過GRI ESRS-Professional考試。雖然其他線上網站也有關於GRI ESRS-Professional認證考試的相關的培訓工具，但我們的產品品質是非常好。我們的考試練習題和答案準確性高，培訓材料覆蓋面大，不斷的更新和彙編，可以為你提供一個準確性非常高的考試準備，選擇了VCESoft可以為你節約大量時間，可以讓你提早拿到GRI ESRS-Professional認證證書，可以提早讓你成為GRI IT行業中的專業人士。

>> ESRS-Professional權威認證 <<

ESRS-Professional考古題分享，ESRS-Professional證照信息

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最新的 GRI Sustainability Professionals ESRS-Professional 免費考試真題 (Q41-Q46):

問題 #41
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A. False
B. True

答案：A

解題說明：
Not all EU Member States have decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement. TheCorporate Sustainability ReportingDirective (CSRD) mandates that sustainability reports beassuredby an external party, but it allows Member States to decide whether assurance engagements can be performed by firms other than statutory financial auditors.
* Limited Assurance Requirement:
* TheCSRD introduces a phased approachtoassurance, starting withlimited assuranceand transitioning toreasonable assuranceover time (expected by 2028).
* Initially,limited assuranceis required across all Member States.
* Flexibility for Member States:
* EU Member Stateshave discretionto allowother independent assurance service providersto conduct the sustainability assurance, in addition to statutory auditors.
* Some countries mayrestrictsustainability assurance to statutory auditors, butthis is not an EU- wide rule.
* Upcoming EU Assurance Standards:
* TheEuropean Commissionis working on developing acommon EU assurance standardfor sustainability reporting.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issued non-binding guidelinesonlimited assurancefor sustainability reporting.
Key Provisions:Thus,the statement is falsebecausenot all EU Member States have restricted sustainability assurance to statutory financial auditors. Some allowother independent assurance providersto conduct the engagements.
Official References:
* CSRD (Directive (EU) 2022/2464) Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025) - Assurance Standards and Guidelines.
* CEAOB Guidelines on Limited Assurance for Sustainability Reporting (September 2024).

問題 #42
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Focusing solely on financial data collection.
B. Disregarding stakeholder opinions.
C. Benchmarking and gap analysis.
D. Setting up internal controls and stakeholder engagement processes.
E. Preparing for materiality assessment.
F. Planning for external assurance.

答案：C,D,E,F

解題說明：
Preparing anESRS reportinvolves multiple key steps to ensure compliance with CSRD requirements. Below is an evaluation of each option:
* A. True-Internal controlsandstakeholder engagementare critical for ensuring accurate sustainability reporting. Stakeholders play a role inmateriality assessmentsand governance structures.
* B. True-Materiality assessmentis essential to determinewhich sustainability matters are most relevantfor disclosure. The ESRS framework requires organizations to report only onmaterial sustainability topics.
* C. False-Stakeholder opinions are crucialin sustainability reporting. Organizations must engage with employees, customers, investors, and affected communitiesto identify material sustainability matters.
* D. True-Benchmarking and gap analysishelp companies compare their sustainability performance againstESRS requirements, industry best practices, and peer organizations.
* E. False-Sustainability reporting goes beyond financial data collection.The ESRS requires environmental, social, and governance (ESG) disclosures, which include qualitative and quantitative indicators.
* F. True-Planning for external assuranceis critical under the CSRD mandate, aslimited assurance is required initially, progressing toreasonable assurance by 2028.
Key Steps in ESRS Report PreparationStep
Purpose
Internal Controls & Stakeholder Engagement
Ensure accuracy and transparency in reporting
Materiality Assessment
Identify key sustainability topics for disclosure
Benchmarking & Gap Analysis
Compare with industry standards and ESRS requirements
External Assurance Planning
Prepare for third-party validation of sustainability data
* Commission Delegated Regulation (EU) 2023/2772, Sections onMateriality Assessment, Internal Controls, and Assurance.
Official References:

問題 #43
Which statements about Inline XBRL are TRUE?
Select all that apply.

A. It ensures that tags are embedded within a visually clear format
B. It is required under the CSRD for sustainability reporting
C. It only applies to narrative disclosures, not numerical data
D. It makes reports both human-readable and machine-readable

答案：A,B,D

解題說明：
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting.
* It is required under CSRD for sustainability reporting
* TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier to analyze by regulators and investors.
* #(A) is correct
* It only applies to narrative disclosures, not numerical data
* Incorrect.Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowingstructured reporting across qualitative and quantitative sustainability information.
* #(B) is incorrect
* It makes reports both human-readable and machine-readable
* True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
* #(C) is correct
* It ensures that tags are embedded within a visually clear format
* Correct. TheInline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
* #(D) is correct
Conclusion:Inline XBRLis required under CSRD (A), makes reports both human-readable and machine- readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:

問題 #44
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

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

答案：A,B

解題說明：
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework, effectiveinternal controlsfor assurance purposes must meet key characteristics to ensure reliability, traceability, and auditability.
* (A) Documentation & Implementation:Internal controls must be formally documented, implemented as per the designated schedule, and consistently applied.
* (C) Testability by External Assurance Providers:Assurance providers must be able to verify the controls, test their effectiveness, and ensure compliance with CSRD assurance requirements.
* (B) Same Staff Performing & Assuring the Control:A fundamental principle of internal control is the separation of dutiesto avoid conflicts of interest. The control must be performed by one team and assured independently.
* (D) No Need for Documentation:Proper documentation ismandatoryfor internal controls to enable traceability, testing, and regulatory compliance.
* Commission Delegated Regulation (EU) 2023/2772, GOV-5:Risk management and internal controls over sustainability reporting, highlighting the necessity of internal control mechanisms.
* EFRAG Assurance Guidelines:Stipulating that documented controls must be verifiable and tested for external assurance.
Correct Options Explained:Incorrect Options Explained:ESRS References:

問題 #45
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.

答案：A

解題說明：
ESRS 2 IRO-1 requires organizations to disclose their process for identifyingimpacts, risks, and opportunitiesand assess theirmateriality. This includes detailing whether and howaffected stakeholders were consulted during the process. Sincerisks and opportunitiestypically stem fromimpacts, the process of impact materiality assessmentserves as a natural starting point before evaluating theirfinancial materiality.
* Identification of Impacts, Risks, and Opportunities (IROs):
* Organizations must disclose their methodology for identifying materialimpacts, risks, and opportunities.
* These include bothactual and potential impactson people and the environment, considering short-, medium-, and long-term horizons.
* Consultation with Affected Stakeholders:
* ESRS 2 IRO-1 requires disclosure of whether and how theconsultation with affected stakeholdersinfluenced the identification of material sustainability matters.
* Stakeholder engagement is crucial in determining the scope and severity of sustainability impacts.
* Role of Impact Materiality:
* Impact materiality assessmentprecedes the evaluation of risks and opportunities.
* Since mostrisks and opportunitiesoriginate fromimpacts, impact materiality serves as the starting pointfor assessing theirfinancial materiality.
* Financial Materiality Evaluation:
* Financial materiality pertains to the extent that a sustainability matteraffects the undertaking's financial position, performance, cash flows, or cost of capital.
* It evaluates whether an impact or risk could reasonably be expected to have amaterial financial effecton the organization.
* "Impacts, risks, and opportunities"correctly defines the scope of ESRS 2 IRO-1.
* "Affected stakeholders"are explicitly referenced as a crucial element in the disclosure process.
* "Risks and opportunities"emerge from sustainability impacts, making impact materiality the logical starting point.
* "Financial materiality"is the final step, determining the financial significance of sustainability risks and opportunities.
Why is B the Correct Answer?Thus, the correct sequence isB: impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, Annex I: ESRS 2 IRO-1 materiality assessment requirements.
* EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS 2 IRO-1 and its link to impact materiality.

問題 #46
......

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ESRS-Professional考古題分享: https://www.vcesoft.com/ESRS-Professional-pdf.html

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最新的ESRS-Professional權威認證 |第一次嘗試輕鬆學習並通過考試和全面覆蓋的ESRS-Professional：ESRS Professional Certification Exam

選擇捷徑、使用技巧是為了更好地獲得成功，有了 GRI ESRS Professional Certification Exam - ESRS-Professional 學習資料，即使你只用很短的時間來準備 ESRS-Professional 考試，你也可以順利通過認證考試，因為這是一個可以保證一次通過考試的資料，選擇我們VCESoft是明智的，VCESoft會是你想要的滿意的產品。

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ESRS-Professional權威認證，ESRS-Professional考古題分享

ESRS-Professional考古題分享，ESRS-Professional證照信息

最新的 GRI Sustainability Professionals ESRS-Professional 免費考試真題 (Q41-Q46):

最新的ESRS-Professional權威認證 |第一次嘗試輕鬆學習並通過考試和全面覆蓋的ESRS-Professional：ESRS Professional Certification Exam

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