GRI ESRS Professional Certification - ESRS-Professional무료 덤프문제 풀어보기
Which of the following best describes the purpose of Step A in the double materiality assessment process?
정답: D
설명: (Fast2test 회원만 볼 수 있음)
Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
정답: D
설명: (Fast2test 회원만 볼 수 있음)
Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.
정답: B
설명: (Fast2test 회원만 볼 수 있음)
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
Select all that apply.
정답: B,D,E,F
설명: (Fast2test 회원만 볼 수 있음)
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.
정답: B,D
설명: (Fast2test 회원만 볼 수 있음)