There is no doubt that if you pass the ESRS-Professional exam certification test, which means that your ability and professional knowledge are acknowledged by the authority field, we suggest that you can try our ESRS-Professional reliable exam dumps. Although it is difficult to prepare the exam for most people, as long as you are attempting our ESRS-Professional Exam Dumps, you will find that it is not as hard as you think. What you will never worry about is that the quality of ESRS-Professional exam dumps, because once you haven’t passed exam, we will have a 100% money back guarantee. You can easily pass the exam only if you spend some spare time studying our ESRS-Professional materials.
The 24/7 support system is there for the students to assist them in the right way and solve their real issues quickly. The Exam4Labs GRI ESRS-Professional can be used instantly after buying it from us. Free demos and up to 1 year of free updates are also available at SITE. Buy the Exam4Labs GRI ESRS-Professional Now and Achieve Your Dreams With Us!
>> Exam ESRS-Professional Questions Fee <<
There is no such excellent exam material like our Exam4Labs ESRS-Professional exam materials. We not only provide all candidates with most reliable guarantee, but also have best customer support. Our ESRS-Professional exam material’s efficient staff is always prompt to respond you. If you have any doubts about our exam materials and need detailed answer, you can send emails to our customers’ care department. If you are in hurry, you can consult our ESRS-Professional exam material’s online customer service. We will solve your problem as soon as possible. Our customer support is available for you 24/7. 365 days a Year. Our Exam4Labs ESRS-Professional Exam Materials have managed to build an excellent relationship with our users through the mutual respect and attention we provide to everyone. We believed that you will pass the ESRS-Professional exam in the first attempt without any obstacles, and will get your ideal job.
NEW QUESTION # 35
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
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 # 36
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.
Answer: B,E
Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)replaced theNon-Financial Reporting Directive (NFRD)to address itslimitationsin scope and reporting requirements. Below are the explanations for each option:
* A. False- The NFRDdid notrequire all companies in the EU to include a non-financial statement.
Instead, itapplied only to large public-interest entitieswith 500 or more employees.
* B. True- The NFRD applied tolarge public-interest entities, includinglisted companies, banks, and insurance firms with more than 500 employees.
* C. False- The NFRDdid not mandate external assurancefor sustainability information. TheCSRD introduced mandatory assuranceat the EU level.
* D. False- The CSRDdid not replace the NFRD; rather, itexpanded and strengthened reporting requirements. TheNFRD was replaced by the CSRD, but not the other way around.
* E. True- TheCSRD was introduced to improve the scope and depth of sustainability reporting compared to the NFRD. Itexpanded the number of entities required to report, standardized disclosures via ESRS, and introduced third-party assurance requirements.
Key Differences Between CSRD and NFRDFeature
NFRD (Old Directive)
CSRD (New Directive)
Scope
Large public-interest entities (500+ employees)
All large companies + listed SMEs
Assurance
Not required
Mandatory external assurance
Disclosure Requirements
Limited sustainability disclosures
Comprehensive ESRS-based reporting
Reporting Standards
No standardized framework
ESRS-based mandatory framework
Application Date
In force since 2018
Applies from 2024 onwards
* CSRD Directive (EU) 2022/2464- Assurance & Reporting Provisions.
* ESRS Compilation Explanations January - November 2024.
Official References:
NEW QUESTION # 37
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.
Answer: A,B,D
Explanation:
Under ESRS, organizations are required to disclose material impacts, risks, and opportunities (IRO) in accordance withdouble materiality principles. The ESRS framework emphasizes transparency and structured reporting of sustainability matters that arematerial from both impact and financial perspectives.
Key Disclosure Requirements for Material IROsAccording to ESRS 2, organizations must disclose:
* (A) The outcomes of their double materiality assessment: Organizations need to explain how they determined material sustainability matters, covering both impact and financial materiality.
* (B) Information outlined in the topical ESRS and sector-specific standards: The disclosure of IROs must align withspecific ESRS topical standards(e.g., ESRS E1 for climate change, ESRS S1 for own workforce) andsector-specific standards, ensuring comprehensive reporting.
* (C) Minimum Disclosure Requirements on policies, actions, and targets: Organizations must disclosepolicies, strategies, action plans, and progress tracking mechanismsrelated to managing material sustainability risks and opportunities. ESRS mandates these disclosures to provide transparency on an entity's approach torisk mitigation and opportunity realization.
* (D) A general overview of their sustainability policies, even if unrelated to specific material matters:
* ESRS doesnotrequire companies to provide general sustainability policy overviewsunlessthey relate to material sustainability matters. The focus is on material disclosures that affect business operations or external stakeholders.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2, Section 4.1 & IRO-1- Covers disclosure requirements for identifying and assessing material impacts, risks, and opportunities.
* EFRAG Compilation Explanations (January - November 2024)- Details about ESRS 1 and ESRS 2 disclosure requirements on materiality.
Incorrect OptionOfficial References:
NEW QUESTION # 38
What disclosures must be included in the sustainability statement? Select all that apply.
Answer: A,B,C
Explanation:
Thesustainability statementunder ESRS is structured according toESRS 1 and ESRS 2, outlining specific disclosure requirements. The required disclosures include:
* General Disclosure Requirements from ESRS 2
* ESRS 2 outlinesgeneral disclosure requirements, including governance, strategy, and impact, risk, and opportunity management (IROs). These disclosures are mandatory for all undertakings, providing the foundation of the sustainability statement.
* #(A) is correct
* Environmental Objectives under the EU Taxonomy Regulation
* Companies must disclose theiralignment with the EU Taxonomy Regulation, particularly under Article 8 of Regulation (EU) 2020/852, which includes financial and non-financial companies' obligations regarding taxonomy-aligned activities.
* #(B) is correct
* Financial Performance Metrics from IFRS Reports
* Financial metrics from IFRS are NOT a required disclosure under ESRS. The sustainability statement focuses on non-financial reporting, whilefinancial performance remains under IFRS standards in financial statements.
* #(C) is incorrect
* Governance-Related Information Determined by the Materiality Assessment
* Governance disclosures (ESRS G1 Business Conduct)include transparency about policies, risk management, and ethical business practices. Themateriality assessment determines the necessary governance disclosuresbased on entity-specific risks and opportunities.
* #(D) is correct
Conclusion:Thesustainability statement must include general disclosure requirements (A), environmental objectives under the EU Taxonomy (B), and governance-related information based on materiality (D). Financial performance metrics from IFRS reports (C) are not required.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:
NEW QUESTION # 39
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.
Answer: A
Explanation:
Not all EU Member States have decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement. TheCorporate Sustainability ReportingDirective (CSRD) mandates that sustainability reports beassuredby an external party, but it allows Member States to decide whether assurance engagements can be performed by firms other than statutory financial auditors.
* Limited Assurance Requirement:
* TheCSRD introduces a phased approachtoassurance, starting withlimited assuranceand transitioning toreasonable assuranceover time (expected by 2028).
* Initially,limited assuranceis required across all Member States.
* Flexibility for Member States:
* EU Member Stateshave discretionto allowother independent assurance service providersto conduct the sustainability assurance, in addition to statutory auditors.
* Some countries mayrestrictsustainability assurance to statutory auditors, butthis is not an EU- wide rule.
* Upcoming EU Assurance Standards:
* TheEuropean Commissionis working on developing acommon EU assurance standardfor sustainability reporting.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issued non-binding guidelinesonlimited assurancefor sustainability reporting.
Key Provisions:Thus,the statement is falsebecausenot all EU Member States have restricted sustainability assurance to statutory financial auditors. Some allowother independent assurance providersto conduct the engagements.
Official References:
* CSRD (Directive (EU) 2022/2464) Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025) - Assurance Standards and Guidelines.
* CEAOB Guidelines on Limited Assurance for Sustainability Reporting (September 2024).
NEW QUESTION # 40
......
GRI ESRS-Professional practice questions are based on recently released GRI ESRS-Professional exam objectives. Includes a user-friendly interface allowing you to take the GRI ESRS-Professional Practice Exam on your computers, like downloading the PDF, Web-Based GRI ESRS-Professional practice test software, and Desktop GRI ESRS-Professional practice exam software.
ESRS-Professional Latest Exam Experience: https://www.exam4labs.com/ESRS-Professional-practice-torrent.html
Download your desired ESRS-Professional exam dumps now and begin your journey towards the ESRS-Professional (GRI Certified Technician for Data Center exam certificate without failing, In addition, the word size of the ESRS-Professional study guide is suitable for you to read, Every day, our technicians and experts pay effort to the research and development targeted to ESRS-Professional Troytec: ESRS Professional Certification Exam examination, In order to make sure your whole experience of buying our Exam4Labs ESRS-Professional prep guide more comfortable, our company will provide all people with 24 hours online service.
I'd be crazy not to use him, The Preview screen appears, ESRS-Professional showing you pictures that are available and offering you an option for uploading a new image, Download your desired ESRS-Professional Exam Dumps now and begin your journey towards the ESRS-Professional (GRI Certified Technician for Data Center exam certificate without failing.
In addition, the word size of the ESRS-Professional study guide is suitable for you to read, Every day, our technicians and experts pay effort to the research and development targeted to ESRS-Professional Troytec: ESRS Professional Certification Exam examination.
In order to make sure your whole experience of buying our Exam4Labs ESRS-Professional prep guide more comfortable, our company will provide all people with 24 hours online service.
The core knowledge of the real exam is significant.