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Noah Scott, Noah Scott

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퍼펙트한ESRS-Professional최고품질시험덤프공부자료덤프최신자료

GRI인증 ESRS-Professional시험은 빨리 패스해야 되는데 어디서부터 어떻게 시험준비를 시작해야 하는지 갈피를 잡을수 없는 분들은ExamPassdump가 도와드립니다. ExamPassdump의 GRI인증 ESRS-Professional덤프만 공부하면 시험패스에 자신이 생겨 불안한 상태에서 벗어날수 있습니다.덤프는 시장에서 가장 최신버전이기에 최신 시험문제의 모든 시험범위와 시험유형을 커버하여GRI인증 ESRS-Professional시험을 쉽게 패스하여 자격증을 취득하여 찬란한 미래에 더 가깝도록 도와드립니다.

ExamPassdump의 GRI인증ESRS-Professional시험대비덤프는 실제시험문제 출제경향을 충분히 연구하여 제작한 완벽한 결과물입니다.실제시험문제가 바뀌면 덤프를 제일 빠른 시일내에 업데이트하도록 하기에 한번 구매하시면 1년동안 항상 가장 최신의GRI인증ESRS-Professional시험덤프자료를 제공받을수 있습니다.

>> ESRS-Professional최고품질 시험덤프 공부자료 <<

ESRS-Professional최고품질 시험덤프 공부자료 100% 합격 보장 가능한 최신 공부자료

일반적으로ESRS-Professional인증시험은 IT업계전문가들이 끊임없는 노력과 지금까지의 경험으로 연구하여 만들어낸 제일 정확한 시험문제와 답들이니. 마침 우리ExamPassdump 의 문제와 답들은 모두 이러한 과정을 걸쳐서 만들어진 아주 완벽한 시험대비문제집들입니다. 우리의 문제집으로 여러분은 충분히 안전이 시험을 패스하실 수 있습니다. 우리 ExamPassdump 의 문제집들은 모두 100%보장 도를 자랑하며 만약 우리ExamPassdump의 제품을 구매하였다면GRI ESRS-Professional관련 시험패스와 자격증취득은 근심하지 않으셔도 됩니다. 여러분은 IT업계에서 또 한층 업그레이드 될것입니다.

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q33-Q38):

질문 # 33
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

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

정답：C,D

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 # 34
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

정답：A

설명：
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.

질문 # 35
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. False
B. True

정답：A

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 # 36
EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.

A. Conduct stakeholder engagement with local communities near timber supply locations.
B. Use scientific research to validate sustainability trends and risks in the forestry sector.
C. Ignore potential risks in the downstream value chain, as they are less material.
D. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.

정답：A,B,D

설명：
EcoFurniture Inc. is performingStep B of its double materiality assessmentunder ESRS, which involves identifying and assessingimpacts, risks, and opportunities (IROs)from both animpact materialityand financial materialityperspective.
During Step B, the organization must:
* Compare entity-specific sustainability matters to ESRS 1 AR 16
* Screening sustainability matters listed in ESRS 1 AR 16ensures that EcoFurniture Inc.
identifies allpotential material topicsand aligns them with itsspecific sustainability context.
* Action:#(A) is correct
* Engage with affected stakeholders
* Stakeholder engagementis a key requirement in the ESRSdouble materiality process, especially for industries with environmental and social impacts, such as deforestation risks in EcoFurniture's timber sourcing.
* ESRS 2 IRO-1 explicitly states that stakeholder engagement is necessary tovalidate materiality assessments.
* Action:#(B) is correct
* Consider downstream impacts
* ESRS mandates assessingboth upstream and downstreamsustainability impacts.Ignoring potential risks in the downstream value chain is not aligned with ESRS requirements.
* Action:#(C) is incorrect
* Use scientific research to validate sustainability trends and risks
* Theuse of scientific evidenceis an essential part of assessing sustainability matters.ESRS encourages leveraging research and external data to confirm industry-specific sustainability risks.
* Action:#(D) is correct
Conclusion:EcoFurniture Inc. must integratestakeholder engagement, scientific research, and systematic comparison of sustainability matters to ESRS requirementsto ensure a robust Step B materiality assessment.Ignoring the downstream value chain is not permissibleunder ESRS.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Official References:

질문 # 37
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. False
B. True

정답：B

설명：
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS. According toESRS 1, paragraph 11, if an undertaking identifies an impact, risk, or opportunity that isnot adequately coveredby an ESRS but ismaterial due to itsspecific facts and circumstances, it must provideadditional entity-specific disclosures. This ensures that users of sustainability reports receive relevant and complete information.
* ESRS 1, paragraph 11:
* Requires entity-specific disclosures when material sustainability matters are missing or not sufficiently covered in the ESRS.
* ESRS 1, paragraph 30:
* Mandates that companiesmustdisclose additional entity-specific disclosures if material matters are not covered with sufficient granularity in ESRS.
* ESRS 1, Appendix A (Application Requirements):
* Provides further guidance on entity-specific disclosures, ensuring consistency and comparability while allowing companies to disclose material matters not addressed by ESRS.
* ESRS 2, Disclosure Requirements (SBM-3, IRO-1, GOV-1 to GOV-5):
* Outlines theminimum disclosure requirementsthat apply when companies make entity-specific disclosures related to governance, strategy, impacts, risks, and opportunity management.
Key Provisions from ESRS:Thus, if a sustainability matter is deemedmaterialand is not sufficiently addressed by ESRS,entity-specific disclosures are mandatory.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Paragraphs 11 and 30.
* ESRS Implementation Q&A Platform - Compilation of Explanations January - November 2024.

질문 # 38
......

ExamPassdump는GRI ESRS-Professional인증시험을 아주 쉽게 패스할 수 있도록 도와드리는 사이트입니다. ExamPassdump의 엘리트한 전문가가 끈임 없는 노력으로 최고의GRI ESRS-Professional자료를 만들었습니다. 이 자료로 여러분은 100%GRI의ESRS-Professional인증시험을 패스할 수 있으며, ExamPassdump을 선택함으로 성공을 선택한 것입니다. ExamPassdump가 제공하는 시험가이드로 효과적인 학습으로 많은 분들이 모두 인증시험을 패스하였습니다. 이건 모두 ExamPassdump 인증시험덤프로 공부하였기 때문입니다. 그 중GRI ESRS-Professional인증시험을 패스한 분들도 모두 ExamPassdump인증시험덤프를 사용하였기 때문입니다.

ESRS-Professional시험: https://www.exampassdump.com/ESRS-Professional_valid-braindumps.html

ExamPassdump는GRI인증ESRS-Professional시험에 대하여 가이드를 해줄 수 있는 사이트입니다, GRI ESRS-Professional최고품질 시험덤프 공부자료 높은 적중율에 비해 너무 착한 가격, ExamPassdump는 다른 회사들이 이루지 못한 ExamPassdump만의 매우 특별한 이점을 가지고 있습니다.ExamPassdump의GRI ESRS-Professional덤프는 전문적인 엔지니어들의GRI ESRS-Professional시험을 분석이후에 선택이 된 문제들이고 적지만 매우 가치 있는 질문과 답변들로 되어있는 학습가이드입니다.고객들은 단지 ExamPassdump에서 제공해드리는GRI ESRS-Professional덤프의 질문과 답변들을 이해하고 마스터하면 첫 시험에서 고득점으로 합격을 할 것입니다, GRI ESRS-Professional최고품질 시험덤프 공부자료 구매한 MB2-706덤프가 업데이트될시 최신버전은 어떻게 받는지요?

정식은 애써 미소를 지은 채로 고개를 저었다, 복도 쪽에서 그들의 다정한 모습을 지켜보고 있던 연수는 씁쓸한 표정으로 입술을 깨문 뒤 발길을 돌렸다, ExamPassdump는GRI인증ESRS-Professional시험에 대하여 가이드를 해줄 수 있는 사이트입니다.

최신 업데이트된 ESRS-Professional최고품질 시험덤프 공부자료 덤프문제

높은 적중율에 비해 너무 착한 가격, ExamPassdump는 다른 회사들이 이루지 못한 ExamPassdump만의 매우 특별한 이점을 가지고 있습니다.ExamPassdump의GRI ESRS-Professional덤프는 전문적인 엔지니어들의GRI ESRS-Professional시험을 분석이후에 선택이 된 문제들이고 적지만 매우 가치 있는 질문과 답변들로 되어있는 학습가이드입니다.고객들은 단지 ExamPassdump에서 제공해드리는GRI ESRS-Professional덤프의 질문과 답변들을 이해하고 마스터하면 첫 시험에서 고득점으로 합격을 할 것입니다.

구매한 MB2-706덤프가 업데이트될시 최신버전은 어떻게 받는지요, ESRS-Professional덤프를 공부하여 ESRS-Professional시험을 보는것은 고객님의 가장 현명한 선택이 될것입니다 저희 사이트에서 제공해드리는 ESRS-Professional덤프는 높은 적중율로 업계에 알려져 있습니다.

Noah Scott, Noah Scott

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