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GRI ESRS Professional Certification 認定 ESRS-Professional 試験問題:

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

A) Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
B) Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
C) A sustainability topic is considered material only if it affects the organization's financial performance.
D) The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
E) Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.

2. 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.

A) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
B) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
C) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
D) The NFRD mandated external assurance for sustainability information in all Member States.
E) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.

3. 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) digitally accessible; framework; European Single Access Point (ESAP)
C) European Single Access Point (ESAP); digitally accessible; framework

4. Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A) True
B) False

5. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A) The organizations reporting under the CSRD do not need to report value chain information.
B) The organizations reporting under the CSRD need to follow a specific reporting format.
C) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
D) The CSRD mandate does not require external assurance for sustainability reporting.
E) The CSRD only applies to companies headquartered in the EU.
F) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.

質問と回答：