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您是否感興趣想通過ESRS-Professional考試，然后開始您的高薪工作？KaoGuTi擁有最新研發的題庫問題及答案，可以幫助數百萬的考生通過ESRS-Professional考試并獲得認證。我們提供給您最高品質的GRI ESRS-Professional題庫問題及答案，覆蓋面廣，可以幫助考生進行有效的考前學習。所有購買ESRS-Professional題庫的客戶都將得到一年的免費升級服務，這讓您擁有充裕的時間來完成考試。我們會100%為您提供方便以及保障，請記住能讓您100%通過考試的題庫就是我們的GRI ESRS-Professional考古題。
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問題 #31
What features define a digital reporting platform? Select all that apply.
答案：A,B,C
解題說明：
Adigital reporting platformunder ESRS is designed to enhance the efficiency and accuracy of sustainability disclosures. It must enable seamless reporting and compliance monitoring through advanced digital features.
The defining elements include:
* (A) Structured data formats
* Digital platforms must support structured formats likeXBRL (eXtensible Business Reporting Language), ensuringmachine-readability and interoperabilitywith financial reporting standards.
* (C) Interactive dashboards
* Platforms often providevisualization tools and dashboardsto facilitate analysis and comparison of sustainability data across different periods and entities.
* (D) Real-time updates and compliance tools
* Digital reporting solutions should offerreal-time data integrationto enable ongoing compliance tracking and alignment withevolving regulatory requirements.
* (B) Manual data entry processes
* Manual entry isnot a characteristicof a digital reporting platform. Instead, digital platforms prioritizeautomation, integration, and structured data processingto improve efficiency and reduce errors.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 8.1 & 9.2- Establishes digitalization and connectivity requirements for sustainability reporting.
* EFRAG Digital Reporting Guidelines (2024)- Defines structured data standards and compliance automation in ESRS reporting.
Incorrect Option:Official References:
問題 #32
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
答案：A
解題說明：
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
問題 #33
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.
答案：A
解題說明：
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.
問題 #34
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.
答案：A,B,C
解題說明：
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:
問題 #35
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
答案：A
解題說明：
Across-departmental taskforceis crucial forCorporate Sustainability Reporting Directive (CSRD) complianceas it enables an organization tocoordinate sustainability reporting efforts effectively.
Key responsibilities of the taskforce include:
* Ensuring alignment across departments(e.g., Finance, Compliance, Legal, ESG, and Operations) to gather accurate sustainability data.
* Meeting reporting timelinesrequired underESRS and CSRD regulations.
* Managing responsibilities across teamsto ensure sustainability disclosures are consistent with financial reporting controls.
* Enhancing cross-functional collaborationfordouble materiality assessmentand ensuring compliance withassurance and audit requirements.
問題 #36
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ESRS-Professional考古題更新: https://www.kaoguti.com/ESRS-Professional_exam-pdf.html
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ESRS-Professional考古題是最近剛更新的資料，包括了真實考試中可能出現的所有問題，保證你一次就可以通過 ESRS-Professional 考試，所以，只要你好好學習這個考古題，那麼通過ESRS-Professional考試就不再是難題了，想要提高ESRS-Professional問題集練習效率，最基本的就是用正確的方法。
