2025 ESRS-Professional Exam Bootcamp - GRI ESRS Professional Certification Exam - Valid ESRS-Professional Official Cert Guide

Rated:

, 0 Comments

Total visits: 6

Posted on: 06/05/25

Our ESRS Professional Certification Exam (ESRS-Professional) exam dumps are useful for preparation and a complete source of knowledge. If you are a full-time job holder and facing problems finding time to prepare for the ESRS Professional Certification Exam (ESRS-Professional) exam questions, you shouldn't worry more about it. One of the main unique qualities of the Pass4sures GRI Exam Questions is its ease of use. Our practice exam simulators are user and beginner friendly. You can use ESRS Professional Certification Exam (ESRS-Professional) PDF dumps and Web-based software without installation. ESRS Professional Certification Exam (ESRS-Professional) PDF questions work on all the devices like smartphones, Macs, tablets, Windows, etc. We know that it is hard to stay and study for the ESRS Professional Certification Exam (ESRS-Professional) exam dumps in one place for a long time. Therefore, you have the option to use ESRS Professional Certification Exam (ESRS-Professional) PDF questions anywhere and anytime.

We are willing to provide all people with the demo of our ESRS-Professional study tool for free. If you have any doubt about our products that will bring a lot of benefits for you. The trial demo of our ESRS-Professional question torrent must be a good choice for you. By the trial demo provided by our company, you will have the opportunity to closely contact with our ESRS-Professional Exam Torrent, and it will be possible for you to have a view of our products. More importantly, we provide all people with the trial demo for free before you buy our ESRS-Professional exam torrent and it means that you have the chance to download from our web page for free; you do not need to spend any money.

>> ESRS-Professional Exam Bootcamp <<

ESRS-Professional Official Cert Guide - Latest ESRS-Professional Mock Exam

Everyone has their roles in society, and they are busy with their jobs and family. So the time and energy are very precious for the preparation of ESRS-Professional actual test. While, now you are lucky. ESRS-Professional cert guide will give you some instructions and help you do study plan for your coming test. If you are a fresh men in this industry, do not worry, GRI ESRS-Professional PDF training will help you. The questions and knowledge points are very simple and easy to get. You can download the ESRS-Professional test engine and install it on your phone. When you take the subway, you can open it and do test practice. To take full use of the spare time by ESRS-Professional test engine, you will enjoy a high efficiency study experience.

GRI ESRS Professional Certification Exam Sample Questions (Q25-Q30):

NEW QUESTION # 25
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

Answer: A

Explanation:
Nature is indeed recognized as a "silent stakeholder" in the European Sustainability Reporting Standards (ESRS). This term implies that, although nature cannot actively voice its concerns, it remains a critical component of sustainability reporting due to its fundamental role in sustaining life and economic activity.
ESRS emphasizes that organizations must consider their impacts on nature, ecosystems, and biodiversity as part of their sustainability disclosures.
This recognition aligns with the concept ofdouble materialityembedded in the ESRS framework, which considers both the financial impact on an organization and the organization's impact on environmental and social matters. The ESRS explicitly integratesbiodiversity and ecosystems (ESRS E4)as a key topic, reflecting the need to account for the effects of business activities on nature, even if nature itself cannot actively advocate for protection.
Thesilent stakeholderconcept reinforces theduty of carethat organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with theUnited Nations Sustainable Development Goals (SDGs)and theEU Biodiversity Strategy for 2030, both of which emphasize the protection and restoration of natural ecosystems.
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023(ESRS E4 - Biodiversity and Ecosystems).
* EFRAG Guidance on Stakeholder Engagement- Highlights nature as an affected stakeholder in sustainability matters.
* EU Biodiversity Strategy for 2030- Emphasizes that economic activities must integrate ecosystem preservation and restoration.
Official References:This confirms that the statement istrueunder ESRS standards.

NEW QUESTION # 26
Which of the following is included in the environmental section of the topical ESRS?

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

Answer: D

Explanation:
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:

NEW QUESTION # 27
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A. Human Resources
B. Compliance
C. Marketing
D. Health and Safety

Answer: A

Explanation:
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework,employee-related datasuch asheadcount, turnover, and health and safety statisticsare typically the responsibility of theHuman Resources (HR) department. HR is responsible for managing workforce metrics, diversity, inclusion, hiring, terminations, and employee well-being, including health and safety programs.
WhileHealth and Safety (H&S) teamsmay contribute data related to occupational safety and health incidents, the responsibility foraggregating and reportingon overall workforce statistics lies with HR. The Compliance departmentensures legal and regulatory adherence but does not maintain core employee records, whileMarketinghas no role in employee-related data reporting.
* ESRS S1-6:Characteristics of the undertaking's employees, requiring disclosure of total headcount and workforce breakdown.
* ESRS S1-14:Health and Safety Metrics, detailing occupational safety measures, incidents, and employee well-being programs.
* EFRAG Implementation Guidance on Workforce Reporting, which confirms HR as the responsible entity for employee data aggregation.
ESRS References:

NEW QUESTION # 28
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A. False
B. True

Answer: A

Explanation:
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772

NEW QUESTION # 29
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
B. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.

Answer: C

Explanation:
ESRS 2 IRO-1 requires organizations to disclose their process for identifyingimpacts, risks, and opportunitiesand assess theirmateriality. This includes detailing whether and howaffected stakeholders were consulted during the process. Sincerisks and opportunitiestypically stem fromimpacts, the process of impact materiality assessmentserves as a natural starting point before evaluating theirfinancial materiality.
* Identification of Impacts, Risks, and Opportunities (IROs):
* Organizations must disclose their methodology for identifying materialimpacts, risks, and opportunities.
* These include bothactual and potential impactson people and the environment, considering short-, medium-, and long-term horizons.
* Consultation with Affected Stakeholders:
* ESRS 2 IRO-1 requires disclosure of whether and how theconsultation with affected stakeholdersinfluenced the identification of material sustainability matters.
* Stakeholder engagement is crucial in determining the scope and severity of sustainability impacts.
* Role of Impact Materiality:
* Impact materiality assessmentprecedes the evaluation of risks and opportunities.
* Since mostrisks and opportunitiesoriginate fromimpacts, impact materiality serves as the starting pointfor assessing theirfinancial materiality.
* Financial Materiality Evaluation:
* Financial materiality pertains to the extent that a sustainability matteraffects the undertaking's financial position, performance, cash flows, or cost of capital.
* It evaluates whether an impact or risk could reasonably be expected to have amaterial financial effecton the organization.
* "Impacts, risks, and opportunities"correctly defines the scope of ESRS 2 IRO-1.
* "Affected stakeholders"are explicitly referenced as a crucial element in the disclosure process.
* "Risks and opportunities"emerge from sustainability impacts, making impact materiality the logical starting point.
* "Financial materiality"is the final step, determining the financial significance of sustainability risks and opportunities.
Why is B the Correct Answer?Thus, the correct sequence isB: impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, Annex I: ESRS 2 IRO-1 materiality assessment requirements.
* EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS 2 IRO-1 and its link to impact materiality.

NEW QUESTION # 30
......

If you are confusing while preparing for your test, you can choose to trust our information resource and experienced experts rather than waste a lot of time on learning aimlessly. Our GRI ESRS-Professional exam guide materials are edited by professional experts based on latest and exact information about the real test. Generally the passing rate is high up to 99.79%. If you want to pass exam as soon as possible, our ESRS-Professional Exam Guide Materials will be most useful product for you.

ESRS-Professional Official Cert Guide: https://www.pass4sures.top/GRI-Sustainability-Professionals/ESRS-Professional-testking-braindumps.html

Our preparation material for ESRS-Professional ESRS-Professional ESRS Professional Certification Exam is duly prepared by the subject matter experts and available in two easy formats, including PDF and Practice exam questions, And you will find that our ESRS-Professional learning quiz is quite popular among the candidates all over the world, GRI ESRS-Professional Exam Bootcamp What operating systems and necessary tools need to use your product, But not matter for what reason, once you decide to attend the ESRS-Professional actual test, you should try your best to prepare for it.

See More iPhone Articles, The course provides programmers ESRS-Professional Examcollection Vce with an accelerated introduction to the essential parts of Python, Our preparation material for ESRS-Professional ESRS-Professional ESRS Professional Certification Exam is duly prepared by the subject matter experts and available in two easy formats, including PDF and Practice exam questions.

Pass Guaranteed 2025 Updated GRI ESRS-Professional Exam Bootcamp

And you will find that our ESRS-Professional learning quiz is quite popular among the candidates all over the world, What operating systems and necessary tools need to use your product?

But not matter for what reason, once you decide to attend the ESRS-Professional actual test, you should try your best to prepare for it, If your time is very pressing and needto scan the ESRS Professional Certification Exam exam study guide soon, you can send ESRS-Professional email or contact us through online chat and explain your specific condition, then we will solve your problem.

Tags: ESRS-Professional Exam Bootcamp, ESRS-Professional Official Cert Guide, Latest ESRS-Professional Mock Exam, ESRS-Professional Latest Exam Cost, ESRS-Professional Examcollection Vce

Comments

There are still no comments posted ...

Rate and post your comment

Username:
Password:
Forgotten password?

Most Popular

2025 ESRS-Professional Exam Bootcamp - GRI ESRS Professional Certification Exam - Valid ESRS-Professional Official Cert Guide

ESRS-Professional Official Cert Guide - Latest ESRS-Professional Mock Exam

GRI ESRS Professional Certification Exam Sample Questions (Q25-Q30):

Pass Guaranteed 2025 Updated GRI ESRS-Professional Exam Bootcamp

Login