最新的GRI ESRS-Professional免費考試真題

問題1

Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

A. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.

B. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.

C. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.

D. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.

E. A sustainability topic is considered material only if it affects the organization's financial performance.

正確答案: B,D

說明：（僅 Fast2test 成員可見）

問題2

How do the ESRS define stakeholders?

A. Those who can support or benefit from the undertaking.

B. Those who can affect or be affected by the undertaking.

C. Those who can influence or contribute to the undertaking.

正確答案: B

說明：（僅 Fast2test 成員可見）

問題3

Select all the correct steps for conducting a double materiality assessment based on the ESRS.

A. Only financial materiality should be considered when conducting the assessment.

B. Compare the identified material topics with the list in ESRS 1 Application Requirement 16.

C. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

D. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

E. Entity-specific disclosures must be developed only for impacts covered by ESRS.

F. Double materiality assessments are not required for organizations following the ESRS.

正確答案: B,C,D

說明：（僅 Fast2test 成員可見）

問題4

Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A. The list of sustainability matters in ESRS 1 AR 16

B. Feedback from stakeholders

C. Due diligence processes

D. Financial materiality thresholds

正確答案: A,B,C

說明：（僅 Fast2test 成員可見）

問題5

Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A. False

B. True

正確答案: B

說明：（僅 Fast2test 成員可見）

最新的GRI ESRS Professional Certification - ESRS-Professional免費考試真題

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