GRI ESRS Professional Certification - ESRS-Professional Exam Questions
QUESTION NO: 1
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
Correct Answer: B
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QUESTION NO: 2
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.
Correct Answer: A,D
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QUESTION NO: 3
Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.
Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.
Correct Answer: A,C,D
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QUESTION NO: 4
How do the ESRS define stakeholders?
How do the ESRS define stakeholders?
Correct Answer: C
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QUESTION NO: 5
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.
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.
Correct Answer: B
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