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ESRS Professional Certification Exam

Last Update Mar 19, 2025
Total Questions : 40 With Comprehensive Analysis

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ESRS Professional Certification Exam Questions and Answers

Questions 1

Select all the correct steps for conducting a double materiality assessment based on the ESRS.

Options:

A.

Compare the identified material topics with the list in ESRS 1 Application Requirement 16.

B.

Entity-specific disclosures must be developed only for impacts covered by ESRS.

C.

ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

D.

SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

E.

Only financial materiality should be considered when conducting the assessment.

F.

Double materiality assessments are not required for organizations following the ESRS.

Questions 2

Which principles are essential for incorporating information by reference in the sustainability statement?

Options:

A.

The referenced information must be clearly identified in the original document.

B.

It can be published later than the management report.

C.

It must comply with digitalization requirements.

D.

It must meet the same level of assurance as the sustainability statement.

Questions 3

What disclosures must be included in the sustainability statement? Select all that apply.

Options:

A.

General Disclosure Requirements from ESRS 2

B.

Environmental objectives under the EU Taxonomy Regulation

C.

Financial performance metrics from IFRS reports

D.

Governance-related information determined by the materiality assessment