LATEST ESRS-PROFESSIONAL UPGRADE DUMPS–100% VALID RELIABLE ESRS PROFESSIONAL CERTIFICATION EXAM TEST SIMULATOR

Latest ESRS-Professional Upgrade Dumps–100% Valid Reliable ESRS Professional Certification Exam Test Simulator

Latest ESRS-Professional Upgrade Dumps–100% Valid Reliable ESRS Professional Certification Exam Test Simulator

Blog Article

Tags: ESRS-Professional Upgrade Dumps, Reliable ESRS-Professional Test Simulator, Cheap ESRS-Professional Dumps, New ESRS-Professional Exam Papers, New ESRS-Professional Dumps Files

Almost everyone is trying to get the ESRS Professional Certification Exam (ESRS-Professional) certification to update their CV or get the desired job. Every student faces just one problem and that is not finding updated study material. Applicants are always confused about where to copyright GRI ESRS-Professional Dumps Questions and prepare for the ESRS Professional Certification Exam (ESRS-Professional) exam in less time. Nowadays everyone is interested in getting the ESRS Professional Certification Exam (ESRS-Professional) certificate because it has multiple benefits for GRI career.

Though our ESRS-Professional study guide has three formats which can meet your different needs, PDF version, software version and online version, i love the PDF version to the best. If you choose the PDF version, you can download our ESRS-Professional exam material and print it for studying everywhere. And you can take notes on them as long as any new thoughts come to you. If a new version of the ESRS-Professional learning guide comes out, we will send you a new link to your E-mail box and you can download it again.

>> ESRS-Professional Upgrade Dumps <<

Unbeatable ESRS-Professional Practice Prep Offers You the Most Precise Exam Braindumps - RealExamFree

The online version of our ESRS-Professional exam questions is convenient for you if you are busy at work and traffic. Wherever you are, as long as you have an access to the internet, a smart phone or an I-pad can become your study tool for the ESRS-Professional exam. This version can also provide you with exam simulation. And the good point is that you don't need to install any software or app. All you need is to click the link of the online ESRS-Professional Training Material once, and then you can learn and practice offline.

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

NEW QUESTION # 40
Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

  • A. framework; digitally accessible; European Single Access Point (ESAP)
  • B. European Single Access Point (ESAP); digitally accessible; framework
  • C. digitally accessible; framework; European Single Access Point (ESAP)

Answer: A

Explanation:
* TheESRS Taxonomyacts as aframeworkfor tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
* TheCSRD requires sustainability information to be reported in a digitally accessible format, making it available for both people and machines.
* Under the CSRD, sustainability reports will eventually be uploaded to theEuropean Single Access Point (ESAP), centralizing public financial and non-financial information across the EU.
* ESRS as a "framework"- The ESRS taxonomy defines a structure that allows sustainability data to be categorized and tagged effectively.
* "Digitally accessible format"- The CSRD mandates reporting inmachine-readable formatssuch as XBRLto improve transparency and comparability.
* European Single Access Point (ESAP)- ESAP will serve as thecentralized EU platformfor sustainability and financial disclosures.
Correct Sentence Completion:Explanation of the Selected Answer:References:
* EU Taxonomy Regulation and CSRD Reporting Structure
* EFRAG Explanation on ESRS Digital Reporting


NEW QUESTION # 41
What are the two categories of stakeholders identified in the ESRS?

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

Answer: A

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 # 42
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

Answer: B

Explanation:
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772


NEW QUESTION # 43
What features define a digital reporting platform? Select all that apply.

  • A. Real-time updates and compliance tools
  • B. Structured data formats
  • C. Interactive dashboards
  • D. Manual data entry processes

Answer: A,B,C

Explanation:
Adigital reporting platformunder ESRS is designed to enhance the efficiency and accuracy of sustainability disclosures. It must enable seamless reporting and compliance monitoring through advanced digital features.
The defining elements include:
* (A) Structured data formats
* Digital platforms must support structured formats likeXBRL (eXtensible Business Reporting Language), ensuringmachine-readability and interoperabilitywith financial reporting standards.
* (C) Interactive dashboards
* Platforms often providevisualization tools and dashboardsto facilitate analysis and comparison of sustainability data across different periods and entities.
* (D) Real-time updates and compliance tools
* Digital reporting solutions should offerreal-time data integrationto enable ongoing compliance tracking and alignment withevolving regulatory requirements.
* (B) Manual data entry processes
* Manual entry isnot a characteristicof a digital reporting platform. Instead, digital platforms prioritizeautomation, integration, and structured data processingto improve efficiency and reduce errors.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 8.1 & 9.2- Establishes digitalization and connectivity requirements for sustainability reporting.
* EFRAG Digital Reporting Guidelines (2024)- Defines structured data standards and compliance automation in ESRS reporting.
Incorrect Option:Official References:


NEW QUESTION # 44
Which of the following is true about setting thresholds for financial materiality under the ESRS?

  • A. Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
  • B. Organizations should only use monetary thresholds, such as revenue or costs.
  • C. Reputational risks cannot be considered financially material.
  • D. Thresholds should focus exclusively on the short-term time horizon.

Answer: A

Explanation:
Under the ESRS framework, financial materiality is assessed based on a combination of:
* Likelihood of occurrence- The probability that a sustainability matter will have a financial impact.
* Potential magnitude of financial effects- The scale of the impact on financial position, performance, cash flows, access to finance, or cost of capital over short-, medium-, or long-term periods.
This is outlined in ESRS 1, which states that a sustainability matter isfinancially materialif it could reasonably be expected totrigger material financial effectson an undertaking. Financial materiality is not limited to issues under the direct control of the company; it includesdependencies on natural, human, and social resourcesthat could create risks or opportunities.
* Option A:The ESRS framework allows for bothqualitative and quantitative thresholds, not just monetary ones (e.g., revenue or costs).
* Option C:Reputational risks can be financially material, as they may affect access to finance, cost of capital, or customer trust, ultimately influencing the company's financial performance.
* Option D:Thefinancial materiality assessmentis conducted for theshort-, medium-, and long-term, not just the short term.
Why the other options are incorrect:References:
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024, ESRS 1 on Financial Materiality
* EFRAG Guidance on Double Materiality and Risk Assessments


NEW QUESTION # 45
......

As the actual ESRS Professional Certification Exam (ESRS-Professional) certification exam costs a high penny, RealExamFree provides a free demo before your purchase so you can be well aware of the GRI ESRS-Professional exam questions. The ESRS Professional Certification Exam (ESRS-Professional) exam dumps are instantly downloadable right after your purchase. In the same way, RealExamFree provides a money-back guarantee if in any case, you are unable to pass the GRI ESRS-Professional Certification but the terms and conditions are mentioned on the guarantee page.

Reliable ESRS-Professional Test Simulator: https://www.realexamfree.com/ESRS-Professional-real-exam-dumps.html

GRI ESRS-Professional Upgrade Dumps Please give us a chance to service you; you will be satisfied with our training prep, GRI ESRS-Professional Upgrade Dumps No matter what questions you would like to know, our staff will always be there to resolve your problems, GRI ESRS-Professional Upgrade Dumps In order to overcome the difficulties in the actual test, you may need to get some study material to assist you, We ensure your 100% success in ESRS-Professional Exam with the help of our provided material.

Repair damaged Windows environments and troubleshoot Windows issues, Besides, we offer ESRS-Professional free demos to meet different customers' demand, Please give us a chance to service you; you will be satisfied with our training prep.

Valid ESRS-Professional Real Practice Materials - ESRS-Professional Actual Exam Dumps - RealExamFree

No matter what questions you would like to know, our staff will always be ESRS-Professional there to resolve your problems, In order to overcome the difficulties in the actual test, you may need to get some study material to assist you.

We ensure your 100% success in ESRS-Professional Exam with the help of our provided material, This is the most important reason why most candidates choose ESRS-Professional test guide.

Report this page