ESRS-Professional試験無料問題集（42題）「GRI ESRS Professional Certification 認定」

出題：1

Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.

B. The CSRD only applies to companies headquartered in the EU.

C. The organizations reporting under the CSRD need to follow a specific reporting format.

D. The organizations reporting under the CSRD do not need to report value chain information.

E. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.

F. The CSRD mandate does not require external assurance for sustainability reporting.

正解：A,C,E 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

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. True

B. False

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A. True

B. False

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A. True

B. False

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

ESRS-Professional試験無料問題集「GRI ESRS Professional Certification 認定」