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최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제

문제 #1

Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A. True
B. False

문제 #2

Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

A. True
B. False

문제 #3

Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Benchmarking and gap analysis.
B. Setting up internal controls and stakeholder engagement processes.
C. Preparing for materiality assessment.
D. Disregarding stakeholder opinions.
E. Planning for external assurance.
F. Focusing solely on financial data collection.

문제 #4

Which of the following statements about ESRS 2 are correct? Select all that apply.

A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
B. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C. Reporting organizations don't have to address all disclosure requirements in ESRS 2.

문제 #5

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

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