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ESRS-Professional Practice Questions

ESRS Professional Certification Exam Exam Practice Test


Total 8 Pages
Total 40 Questions

ESRS-Professional Practice Questions

Question# 1

Which of the following correctly fills the gaps in the paragraph below? The first set of the ESRS consist of several standards The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported. The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change. Finally, the last group includes the __________ which are currently under development.
Choose the Choices:


Question# 2

What are the two categories of stakeholders identified in the ESRS?
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Question# 3

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.
Choose the Choices:


Question# 4

Indicate whether the following statement is true or false. Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholders for the materiality assessment.
Choose the Choices:


Question# 5

Which of the following correctly fills the gaps in the paragraph below? Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.
Choose the Choices:


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