LATEST ESRS-PROFESSIONAL TEST VOUCHER | FLEXIBLE ESRS-PROFESSIONAL TESTING ENGINE

Latest ESRS-Professional Test Voucher | Flexible ESRS-Professional Testing Engine

Latest ESRS-Professional Test Voucher | Flexible ESRS-Professional Testing Engine

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GRI ESRS Professional Certification Exam Sample Questions (Q22-Q27):

NEW QUESTION # 22
Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

  • A. False
  • B. True

Answer: B

Explanation:
Nature is indeed recognized as a "silent stakeholder" in the European Sustainability Reporting Standards (ESRS). This term implies that, although nature cannot actively voice its concerns, it remains a critical component of sustainability reporting due to its fundamental role in sustaining life and economic activity.
ESRS emphasizes that organizations must consider their impacts on nature, ecosystems, and biodiversity as part of their sustainability disclosures.
This recognition aligns with the concept ofdouble materialityembedded in the ESRS framework, which considers both the financial impact on an organization and the organization's impact on environmental and social matters. The ESRS explicitly integratesbiodiversity and ecosystems (ESRS E4)as a key topic, reflecting the need to account for the effects of business activities on nature, even if nature itself cannot actively advocate for protection.
Thesilent stakeholderconcept reinforces theduty of carethat organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with theUnited Nations Sustainable Development Goals (SDGs)and theEU Biodiversity Strategy for 2030, both of which emphasize the protection and restoration of natural ecosystems.
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023(ESRS E4 - Biodiversity and Ecosystems).
* EFRAG Guidance on Stakeholder Engagement- Highlights nature as an affected stakeholder in sustainability matters.
* EU Biodiversity Strategy for 2030- Emphasizes that economic activities must integrate ecosystem preservation and restoration.
Official References:This confirms that the statement istrueunder ESRS standards.


NEW QUESTION # 23
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

  • A. Marketing
  • B. Compliance
  • C. Health and Safety
  • D. Human Resources

Answer: D


NEW QUESTION # 24
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

Answer: B

Explanation:
Impact materiality is indeed considered thestarting pointfor thedouble materiality assessmentin the ESRS.
The reason is that material impacts on sustainability matters cangenerate financial risks and opportunitiesin the future. TheESRS frameworkfollows this structure because:
* Interrelation Between Impact and Financial Materiality
* Double materiality includestwo dimensions:a)Impact materiality(how the company affects people and the environment).b)Financial materiality(how sustainability matters affect the company's financial performance).
* Impact materiality assessments oftenprecedefinancial materiality because many sustainability issues initially manifest asexternal environmental and social impactsbefore affecting the company'sfinancial results.
* Regulatory Confirmation of Impact as the Starting Point
* According toESRS 1, section 3.3, impact materiality is typically assessedfirst, unless afinancial risk or opportunity exists independentlyof an impact.
* A sustainability mattermay become financially materialover time due to regulatory changes, evolving market expectations, or direct financial consequences.
* Illustration of the Double Materiality Process
* Example: A company engaged inhigh carbon emissionsmight initially consider this animpact materiality issue(environmental harm). However,increased carbon pricing, regulatory changes, and shifting investor preferencescan latertransform this into a financial materiality issue.
Conclusion:Sinceimpact materiality serves as a precursorto financial materiality in most cases, the statement istrue.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.3:Double Materiality Framework.
* EFRAG Compilation of Explanations (January - July 2024): Confirmation that impact materiality assessment is the typicalentry point.


NEW QUESTION # 25
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

  • A. Facilities Management
  • B. Operations
  • C. R&D and Product Development
  • D. Legal and Compliance

Answer: A

Explanation:
TheFacilities Management (FM) departmentis primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure.
Key responsibilities include:
* Energy management: Tracking energy consumption and implementing efficiency measures.
* Sustainability initiatives: Managing green building certifications, renewable energy installations, and environmental compliance.
* Infrastructure monitoring: Overseeing heating, ventilation, and air conditioning (HVAC) systems, lighting efficiency, and water usage.
While theOperationsdepartment may use energy-related data for broader business functions, Facilities Management specializes inmonitoring and improving building performancefrom an environmental perspective.
* ESRS E1 - Climate Change, Disclosure Requirement E1-5- Specifies requirements for energy consumption and environmental impacts of buildings.
* EFRAG Guidance on Environmental Performance and Building Energy Use- Confirms that FM is responsible for infrastructure sustainability monitoring.
Official References:


NEW QUESTION # 26
What features define a digital reporting platform? Select all that apply.

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

Answer: A,C,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 # 27
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