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 best captures the shift introduced by the CSRD compared to the NFRD?

A. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.

B. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.

C. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.

正解：C 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

Which of the following is included in the environmental section of the topical ESRS?

A. Information about the organization's financial performance

B. Disclosures relating to environmental objectives defined in the EU Taxonomy

C. Disclosures relating to social impact and labor rights

D. Data about corporate governance and board diversity

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：3

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

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：4

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

A. Facilities Management

B. Legal and Compliance

C. R&D and Product Development

D. Operations

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：5

Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.

A. The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.

B. The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.

C. The NFRD required all companies in the EU to include a non-financial statement in their annual reports.

D. The NFRD mandated external assurance for sustainability information in all Member States.

E. The NFRD replaced the CSRD to expand reporting requirements and organization coverage.

正解：A,B 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」