GRI ESRS Professional Certification - ESRS-Professional FREE EXAM DUMPS QUESTIONS & ANSWERS

A. The activity must be documented and implemented according to the agreed timing. B. The results of the activity do not need to be documented each time it is performed. C. The activity must be able to be 'tested' by the external assurance provider. D. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.

A. Internal and external stakeholders. B. Affected stakeholders and users of sustainability statements. C. Primary and secondary stakeholders.

A. the material impacts, risks, and opportunities; due diligence; the materiality assessment B. the materiality assessment; due diligence; the material impacts, risks, and opportunities C. the materiality assessment; the material impacts, risks, and opportunities; due diligence D. due diligence; the materiality assessment; the material impacts, risks, and opportunities

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

A. Double materiality assessments are not required for organizations following the ESRS. B. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment. C. Only financial materiality should be considered when conducting the assessment. D. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities. E. Compare the identified material topics with the list in ESRS 1 Application Requirement 16. F. Entity-specific disclosures must be developed only for impacts covered by ESRS.