PASS GUARANTEED ESRS-PROFESSIONAL - PROFESSIONAL LATEST ESRS PROFESSIONAL CERTIFICATION EXAM EXAM TEST

Pass Guaranteed ESRS-Professional - Professional Latest ESRS Professional Certification Exam Exam Test

Pass Guaranteed ESRS-Professional - Professional Latest ESRS Professional Certification Exam Exam Test

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Tags: Latest ESRS-Professional Exam Test, Latest ESRS-Professional Test Dumps, ESRS-Professional Latest Test Pdf, New ESRS-Professional Test Answers, ESRS-Professional Training Kit

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GRI ESRS Professional Certification Exam Sample Questions (Q40-Q45):

NEW QUESTION # 40
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 minimize interaction between different organizational departments
  • C. To create a hierarchical structure that limits communication between departments
  • D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

Answer: D

Explanation:
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.


NEW QUESTION # 41
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 # 42
Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

  • A. False
  • B. True

Answer: A

Explanation:
Under the European Sustainability Reporting Standards (ESRS), organizationscan leverage their ongoing dialogue with stakeholders for the materiality assessment.The ESRS explicitly acknowledges that stakeholder engagement plays a fundamental role in assessing material impacts, risks, and opportunities.
* Stakeholder Engagement is Central to Materiality Assessment
* ESRS 1 and ESRS 2 emphasize that organizations should integrate stakeholder perspectives into their materiality assessments.Engagement with affected stakeholders is central to the undertaking's ongoing due diligence process and sustainability materiality assessment.This includes processes to identify and assess actual and potential negative impacts, which inform the identification of material sustainability topics.
* ESRS Does Not Mandate a Specific Stakeholder Engagement Approach
* While stakeholder input is considered valuable, the ESRS doesnot prescribe a mandatory format or behavior for engagement. Companies have flexibility in determining how they engage with stakeholders.
* IG 1 Materiality Assessment FAQ 15states:"The ESRS require disclosure on the materiality assessment and its outcomes but do not mandate specific behavior on stakeholder engagement or the due diligence process.".
* Stakeholders Can Provide Objective Evidence
* The materiality assessment should be based as much as possible onobjective data and evidence, butstakeholder perspectives can be a source of supporting evidencefor impact materiality.
* The relevance of stakeholder input depends onhow much they are affectedby an organization's activities (severity and likelihood of impacts).
* Due Diligence and Materiality Assessment
* Thedue diligence process includes stakeholder engagement, which informs the materiality assessment. Organizations must report how they integrate stakeholder feedback into identifying and assessing material issues.
* Nature as a Silent Stakeholder
* The ESRS even recognizes thatecological data and conservation indicatorsshould be considered as proxy indicators for stakeholder engagement where human stakeholders are absent (e.g., in cases of biodiversity impact assessments).
Thus, the statement in the question isfalse. Organizationsare encouragedto utilize their existing stakeholder engagement mechanisms to inform their materiality assessments under ESRS.
Official References:
* Commission Delegated Regulation (EU) 2023/2772.
* Compilation Explanations January - November 2024.
* ESRS 1 & 2 Guidelines on Double Materiality.


NEW QUESTION # 43
What are the two categories of stakeholders identified in the ESRS?

  • A. Internal and external stakeholders.
  • B. Affected stakeholders and users of sustainability statements.
  • C. Primary and secondary stakeholders.

Answer: B

Explanation:
The European Sustainability Reporting Standards (ESRS) categorize stakeholders intotwo main groups:
* Affected Stakeholders:
* These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
* Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
* The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
* Users of Sustainability Statements:
* These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
* Additional users include business partners, trade unions, civil society organizations, non- governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance ofengagement with affected stakeholdersas part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines the two main groups of stakeholders.
* ESRS 2 SBM-2 (Interests and Views of Stakeholders)- Covers how affected stakeholders' views inform an undertaking's strategy.
* EFRAG Guidance on Stakeholder Engagement and Double Materiality- Reinforces the role of affected stakeholders in sustainability assessments.


NEW QUESTION # 44
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

  • A. Facilities Management
  • B. R&D and Product Development
  • C. Operations
  • 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 # 45
......

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