ESRS-Professional최고품질덤프공부자료 - ESRS-Professional시험대비덤프공부자료

GRI인증ESRS-Professional시험에 도전해보려고 없는 시간도 짜내고 거금을 들여 학원을 선택하셨나요? 사실 IT인증시험은 보다 간단한 공부방식으로 준비하시면 시간도 돈도 정력도 적게 들일수 있습니다. 그 방법은 바로Pass4Test의GRI인증ESRS-Professional시험준비덤프자료를 구매하여 공부하는 것입니다. 문항수도 적고 시험예상문제만 톡톡 집어 정리된 덤프라 시험합격이 한결 쉬워집니다.

GRI인증ESRS-Professional시험을 위하여 최고의 선택이 필요합니다. Pass4Test 선택으로 좋은 성적도 얻고 하면서 저희 선택을 후회하지 않을것니다.돈은 적게 들고 효과는 아주 좋습니다.우리Pass4Test여러분의 응시분비에 많은 도움이 될뿐만아니라GRI인증ESRS-Professional시험은 또 일년무료 업데이트서비스를 제공합니다.작은 돈을 투자하고 이렇게 좋은 성과는 아주 바람직하다고 봅니다.

>> ESRS-Professional최고품질 덤프공부자료 <<

ESRS-Professional시험대비 덤프공부자료 & ESRS-Professional최신버전 인기덤프

여러분이 어떤 업계에서 어떤 일을 하든지 모두 항상 업그레이되는 자신을 원할 것입니다.,it업계에서도 이러합니다.모두 자기자신의 업그레이는 물론 자기만의 공간이 있기를 바랍니다.전문적인 IT인사들은 모두 아시다싶이GRI ESRS-Professional인증시험이 여러분의 이러한 요구를 만족시켜드립니다.그리고 우리 Pass4Test는 이러한 꿈을 이루어드립니다.

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q37-Q42):

질문 # 37
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

A. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
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. A sustainability topic is considered material only if it affects the organization's financial performance.
E. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.

정답：A,C

설명：
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:

질문 # 38
Why should organizations consider reporting on sustainability? Select all options that apply.

A. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
B. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
C. Reporting guarantees immediate financial gains for the organization.
D. Stakeholders increasingly expect organizations to report on their sustainability performance.

정답：A,B,D

설명：
Organizations should report on sustainability for several reasons, includingtransparency, stakeholder expectations, and competitive advantage. Below is the evaluation of each option:
* A. True- Reporting on sustainabilitydemonstrates transparency and accountability, allowing companies to disclose theirenvironmental, social, and governance (ESG) impacts.
* B. True-Stakeholders, including investors, customers, and regulators,increasingly demand sustainability reportingto assess the long-term viability of a company.
* C. False- While sustainability reporting may contribute tolong-term financial gains, it doesnot guarantee immediate financial benefits.
* D. True- Companies withstrong sustainability performanceoften enjoyenhanced brand value and competitive advantage, attracting investors and customers who prefer sustainable businesses.
Why Sustainability Reporting MattersBenefit
Impact on Organization
Transparency & Accountability
Builds trust with investors, regulators, and the public
Stakeholder Expectations
Meets regulatory and customer expectations for ESG disclosures
Brand & Competitive Advantage
Companies with strong ESG performance are more attractive to investors
Regulatory Compliance
Helps meet CSRD and ESRS disclosure obligations
* CSRD & ESRS Guidance (2024)- Key Sustainability Reporting Benefits.
* EU Platform on Sustainable Finance Report (2025)- Stakeholder Expectations & Competitive Advantage.
Official References:

질문 # 39
Which of the following is included in the environmental section of the topical ESRS?

A. Data about corporate governance and board diversity
B. Disclosures relating to social impact and labor rights
C. Information about the organization's financial performance
D. Disclosures relating to environmental objectives defined in the EU Taxonomy

정답：D

설명：
TheEnvironmental Sectionof the topical ESRS includes disclosure requirements covering environmental sustainability matters. This section specifically relates toenvironmental objectives as defined in the EU Taxonomy, ensuring alignment with broader European sustainability goals.
Thetopical ESRS environmental standards (ESRS E1 - E5)cover:
* ESRS E1- Climate Change (Mitigation & Adaptation)
* ESRS E2- Pollution
* ESRS E3- Water and Marine Resources
* ESRS E4- Biodiversity and Ecosystems
* ESRS E5- Resource Use and Circular Economy
These standardsalign with the environmental objectives of the EU Taxonomy Regulation(Regulation (EU)
2020/852) andrequire organizations to report on their material environmental impacts, risks, and opportunities (IROs).
* A. Social impact and labor rights:#Incorrect, as this belongs to theSocial (S) section(ESRS S1 - S4).
* B. Financial performance information:#Incorrect, as this is part offinancial reporting, not ESRS environmental disclosures.
* D. Corporate governance and board diversity:#Incorrect, as governance matters are covered under ESRS G1 Business Conduct.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Why Other Options Are Incorrect:Official References:

질문 # 40
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A. True
B. False

정답：B

설명：
Not all EU Member States have decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement. TheCorporate Sustainability ReportingDirective (CSRD) mandates that sustainability reports beassuredby an external party, but it allows Member States to decide whether assurance engagements can be performed by firms other than statutory financial auditors.
* Limited Assurance Requirement:
* TheCSRD introduces a phased approachtoassurance, starting withlimited assuranceand transitioning toreasonable assuranceover time (expected by 2028).
* Initially,limited assuranceis required across all Member States.
* Flexibility for Member States:
* EU Member Stateshave discretionto allowother independent assurance service providersto conduct the sustainability assurance, in addition to statutory auditors.
* Some countries mayrestrictsustainability assurance to statutory auditors, butthis is not an EU- wide rule.
* Upcoming EU Assurance Standards:
* TheEuropean Commissionis working on developing acommon EU assurance standardfor sustainability reporting.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issued non-binding guidelinesonlimited assurancefor sustainability reporting.
Key Provisions:Thus,the statement is falsebecausenot all EU Member States have restricted sustainability assurance to statutory financial auditors. Some allowother independent assurance providersto conduct the engagements.
Official References:
* CSRD (Directive (EU) 2022/2464) Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025) - Assurance Standards and Guidelines.
* CEAOB Guidelines on Limited Assurance for Sustainability Reporting (September 2024).

질문 # 41
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Compliance with the requirement to tag the sustainability reporting
B. Verification of the company's financial statements
C. Compliance of the reporting with the relevant ESRS

정답：A,C

설명：
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.

질문 # 42
......

아직도 GRI인증ESRS-Professional시험준비를 어떻게 해야 할지 망설이고 계시나요? 고객님의 IT인증시험준비길에는 언제나 Pass4Test가 곁을 지켜주고 있습니다. Pass4Test시험공부자료를 선택하시면 자격증취득의 소원이 이루어집니다. GRI인증ESRS-Professional시험덤프는Pass4Test가 최고의 선택입니다.

ESRS-Professional시험대비 덤프공부자료: https://www.pass4test.net/ESRS-Professional.html

GRI ESRS-Professional최고품질 덤프공부자료 승진을 위해서나 연봉협상을 위해서나 자격증 취득은 지금시대의 필수입니다, GRI ESRS-Professional최고품질 덤프공부자료 저희는 제일 빠른 시간내에 주문된 제품을 메일로 발송해드립니다, GRI ESRS-Professional최고품질 덤프공부자료 영수증에 관하여: 영수증이 수요되시는 분들은 온라인서비스를 찾아주세요, GRI ESRS-Professional최고품질 덤프공부자료 고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다, GRI ESRS-Professional최고품질 덤프공부자료 ITCertKR은 높은 인지도로 알려져있는 IT인증시험덤프를 제공해드리는 사이트입니다, ESRS-Professional덤프는 it업계에 오랜 시간동안 종사해오신 엘리트들이 실제 ESRS-Professional시험문제를 연구분석하여 제작한 시험대비자료입니다.

이러다 다른 사람에게 들키기라도 하면 큰일입니다, 이렇게 낡아서 작동하긴ESRS-Professional최신버전 인기덤프해요, 승진을 위해서나 연봉협상을 위해서나 자격증 취득은 지금시대의 필수입니다, 저희는 제일 빠른 시간내에 주문된 제품을 메일로 발송해드립니다.

ESRS-Professional최고품질 덤프공부자료 인증덤프 ESRS Professional Certification Exam 시험자료

영수증에 관하여: 영수증이 수요되시는 분들은 온라인서비스를 찾아주세요, ESRS-Professional고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다, ITCertKR은 높은 인지도로 알려져있는 IT인증시험덤프를 제공해드리는 사이트입니다.

Bill Hunt Bill Hunt

Biography

ESRS-Professional최고품질덤프공부자료 - ESRS-Professional시험대비덤프공부자료

ESRS-Professional시험대비 덤프공부자료 & ESRS-Professional최신버전 인기덤프

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q37-Q42):

ESRS-Professional최고품질 덤프공부자료 인증덤프 ESRS Professional Certification Exam 시험자료

Subscribe

All Access Membership