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Amelia Adams Amelia Adams
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最好的ESRS-Professional考試內容，最有效的學習資料幫助妳壹次性通過ESRS-Professional考試
很多準備參加GRI ESRS-Professional 認證考試的考生在網上也許看到了很多網站也線上提供有關GRI ESRS-Professional 認證考試的資源。但是我們的VCESoft是唯一一家由頂尖行業專家研究的參考材料研究出來的考試練習題和答案的網站。我們的資料能確保你第一次參加GRI ESRS-Professional 認證考試就可以順利通過。
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GRI ESRS-Professional考試資訊，ESRS-Professional題庫
您是否在尋找可靠的學習資料來準備即將來的ESRS-Professional考試？如果是的話，您可以嘗試VCESoft的產品和服務。我們提供最新的GRI ESRS-Professional考古題是經過眾多考生和專家檢驗過的學習指南，保證成功率百分之百的考古題。對于購買ESRS-Professional題庫產品的客戶，我們還提供一年的免費更新服務。所以，您不必擔心，GRI ESRS-Professional學習指南不僅讓您更準確的了解考試的出題點，還能讓您更有范圍的學習相關知識，高效率的通過ESRS-Professional考試。
最新的 GRI Sustainability Professionals ESRS-Professional 免費考試真題 (Q35-Q40):
問題 #35
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.
- A. A sustainability topic is considered material only if it affects the organization's financial performance.
- B. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
- C. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
- D. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
- E. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
答案：C,E
解題說明：
Understanding Impact and Financial Materiality under ESRSTheESRS frameworkis based ondouble materiality, which comprises:
* Impact Materiality- This relates to the organization's potentialpositive or negative impactson people or the environment, irrespective of whether these impacts translate into financial effects.
* Financial Materiality- This refers to sustainability matters thataffect the company's financial position, including risks and opportunities that influence financial outcomes over theshort, medium, or long term.
* (A) False:A sustainability topic can be materialeven if it does not directly affect financial performance; it may still beimpact material.
* (D) False:Impact and financial materiality are equally importantunder ESRS. Neither is prioritized over the other.
* (E) False:TheESRS process generally begins with impact materiality, not financial materiality.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Materiality Guidance on ESRS, which provides methodologies for assessing impact and financial materiality Why the other options are incorrect:References:
問題 #36
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 makes reports both human-readable and machine-readable
- C. It is required under the CSRD for sustainability reporting
- D. It only applies to narrative disclosures, not numerical data
答案：A,B,C
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 #37
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
- A. To reduce the overall workload by assigning all tasks to a single department
- B. To create a hierarchical structure that limits communication between departments
- C. To minimize interaction between different organizational departments
- D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
答案：D
解題說明：
Across-departmental taskforceis crucial forCorporate Sustainability Reporting Directive (CSRD) complianceas it enables an organization tocoordinate sustainability reporting efforts effectively.
Key responsibilities of the taskforce include:
* Ensuring alignment across departments(e.g., Finance, Compliance, Legal, ESG, and Operations) to gather accurate sustainability data.
* Meeting reporting timelinesrequired underESRS and CSRD regulations.
* Managing responsibilities across teamsto ensure sustainability disclosures are consistent with financial reporting controls.
* Enhancing cross-functional collaborationfordouble materiality assessmentand ensuring compliance withassurance and audit requirements.
問題 #38
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
- A. Verification of the company's financial statements
- B. Compliance with the requirement to tag the sustainability reporting
- C. Compliance of the reporting with the relevant ESRS
答案：B,C
解題說明：
ACSRD assurance engagementprimarily focuses onensuring compliance with the ESRSand theproper digital tagging of sustainability information. The elements included in the assurance scope are:
* B. Compliance of the reporting with the relevant ESRS#
* Assurance engagements under the CSRDverify whether sustainability reports comply with the European Sustainability Reporting Standards (ESRS).
* Theassurance provider reviews disclosuresto ensure alignment withESRS requirements, includingdouble materiality assessments and mandatory data points.
* C. Compliance with the requirement to tag the sustainability reporting#
* CSRD requires that sustainability information bedigitally taggedusing theEuropean Single Electronic Format (ESEF)to ensuremachine readability and comparability.
* Assurance providers verify the correct application of this tagging requirement, ensuring consistency withXBRL (eXtensible Business Reporting Language) standards.
* ACSRD assurance engagement does not cover financial statements.
* Financial audits are conducted separately, under theInternational Financial Reporting Standards (IFRS) or local GAAP requirements.
* Sustainability assurance only applies tonon-financial sustainability disclosuresunderESRS.
Why is A. Verification of the company's financial statements#incorrect?Conclusion:Thescope of a CSRD assurance engagementincludes:#Compliance with ESRS(B)#Verification of digital tagging(C)#Not financial statement audits(A) Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS assurance scope.
* EU Sustainable Finance Platform Report (2025): Confirmation ofdigital tagging as part of CSRD assurance.
問題 #39
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. Due diligence processes
- C. Feedback from stakeholders
- D. Financial materiality thresholds
答案：A,B,C
解題說明：
DuringStep Bof thedouble materiality assessment process, organizations mustidentify actual and potential impacts, risks, and opportunities (IROs). The ESRS framework recommends the following methods:
* A. The list of sustainability matters in ESRS 1 AR 16#
* ESRS 1 Application Requirement (AR) 16provides acomprehensive reference listof sustainability matters to consider when identifying IROs.
* This list includesenvironmental, social, and governance topicsaligned withEU sustainability objectives.
* C. Due diligence processes#
* ESRS requires organizations touse due diligence processesto identifynegative sustainability impacts.
* Due diligence aligns with frameworks such as theOECD Guidelines for Multinational Enterprisesand theUN Guiding Principles on Business and Human Rights.
* This ensures that potentialrisks and opportunitiesare assessed based oninternational sustainability standards.
* D. Feedback from stakeholders#
* Stakeholders, includingemployees, suppliers, customers, and affected communities, provide crucial insightsinto sustainability impacts.
* ESRSmandates engagement with affected stakeholdersas part of theIRO identification process.
* Financial materiality thresholds apply later in the process (Step C)when evaluating thefinancial impact of sustainability matters.
* Step Bfocuses only on identifying IROs, makingfinancial thresholds irrelevant at this stage.
Why is B. Financial materiality thresholds#incorrect?Conclusion:Organizations should usethe ESRS 1 AR 16 sustainability matters list, due diligence processes, and stakeholder feedbacktoidentify IROsin Step B of the double materiality assessment.Financial materiality thresholds do not apply in this step.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, AR 16:List of Sustainability Matters for Identifying IROs.
* EFRAG Compilation of Explanations (January - July 2024): Confirmation thatdue diligence and stakeholder inputare part ofIRO identification.
問題 #40
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VCESoft的產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對IT相關認證考試研究出來的。所以你要是參加GRI ESRS-Professional 認證考試並且選擇我們的VCESoft，VCESoft不僅可以保證為你提供一份覆蓋面很廣和品質很好的考試資料來讓您做好準備來面對這個非常專業的考試，而且幫你順利通過GRI ESRS-Professional 認證考試拿到認證證書。
ESRS-Professional考試資訊: https://www.vcesoft.com/ESRS-Professional-pdf.html
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