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ESRS-Professional試験問題、ESRS-Professional資格認定試験

P.S.TopexamがGoogle Driveで共有している無料の2025 GRI ESRS-Professionalダンプ：https://drive.google.com/open?id=194T7TL1jn9p49hol_Mwl5mk_EZTcNjj3

TopexamのGRIのESRS-Professional試験トレーニング資料を手に入れたら、我々は一年間の無料更新サービスを提供します。それはあなたがいつでも最新の試験資料を持てるということです。試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。

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>> ESRS-Professional試験問題 <<

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参考のためにいくつかの利点を提供しています。一方では、ESRS-Professional学習の質問により、作業スタッフが顧客の多様で進化する期待を理解し、その理解を戦略に取り入れることで、ESRS-Professional試験エンジンを100％信頼できます。一方、プロのESRS-Professional学習資料が高い合格率を決定します。調査統計によると、当社製品を使用した後の99％の候補者がESRS-Professional試験に合格したことを自信を持って伝えることができます。

GRI ESRS Professional Certification Exam 認定 ESRS-Professional 試験問題 (Q14-Q19):

質問 # 14
Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A. False
B. True

正解：A

解説：
Under the European Sustainability Reporting Standards (ESRS), organizationscan leverage their ongoing dialogue with stakeholders for the materiality assessment.The ESRS explicitly acknowledges that stakeholder engagement plays a fundamental role in assessing material impacts, risks, and opportunities.
* Stakeholder Engagement is Central to Materiality Assessment
* ESRS 1 and ESRS 2 emphasize that organizations should integrate stakeholder perspectives into their materiality assessments.Engagement with affected stakeholders is central to the undertaking's ongoing due diligence process and sustainability materiality assessment.This includes processes to identify and assess actual and potential negative impacts, which inform the identification of material sustainability topics.
* ESRS Does Not Mandate a Specific Stakeholder Engagement Approach
* While stakeholder input is considered valuable, the ESRS doesnot prescribe a mandatory format or behavior for engagement. Companies have flexibility in determining how they engage with stakeholders.
* IG 1 Materiality Assessment FAQ 15states:"The ESRS require disclosure on the materiality assessment and its outcomes but do not mandate specific behavior on stakeholder engagement or the due diligence process.".
* Stakeholders Can Provide Objective Evidence
* The materiality assessment should be based as much as possible onobjective data and evidence, butstakeholder perspectives can be a source of supporting evidencefor impact materiality.
* The relevance of stakeholder input depends onhow much they are affectedby an organization's activities (severity and likelihood of impacts).
* Due Diligence and Materiality Assessment
* Thedue diligence process includes stakeholder engagement, which informs the materiality assessment. Organizations must report how they integrate stakeholder feedback into identifying and assessing material issues.
* Nature as a Silent Stakeholder
* The ESRS even recognizes thatecological data and conservation indicatorsshould be considered as proxy indicators for stakeholder engagement where human stakeholders are absent (e.g., in cases of biodiversity impact assessments).
Thus, the statement in the question isfalse. Organizationsare encouragedto utilize their existing stakeholder engagement mechanisms to inform their materiality assessments under ESRS.
Official References:
* Commission Delegated Regulation (EU) 2023/2772.
* Compilation Explanations January - November 2024.
* ESRS 1 & 2 Guidelines on Double Materiality.

質問 # 15
Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A. European Single Access Point (ESAP); digitally accessible; framework
B. framework; digitally accessible; European Single Access Point (ESAP)
C. digitally accessible; framework; European Single Access Point (ESAP)

正解：B

解説：
* TheESRS Taxonomyacts as aframeworkfor tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
* TheCSRD requires sustainability information to be reported in a digitally accessible format, making it available for both people and machines.
* Under the CSRD, sustainability reports will eventually be uploaded to theEuropean Single Access Point (ESAP), centralizing public financial and non-financial information across the EU.
* ESRS as a "framework"- The ESRS taxonomy defines a structure that allows sustainability data to be categorized and tagged effectively.
* "Digitally accessible format"- The CSRD mandates reporting inmachine-readable formatssuch as XBRLto improve transparency and comparability.
* European Single Access Point (ESAP)- ESAP will serve as thecentralized EU platformfor sustainability and financial disclosures.
Correct Sentence Completion:Explanation of the Selected Answer:References:
* EU Taxonomy Regulation and CSRD Reporting Structure
* EFRAG Explanation on ESRS Digital Reporting

質問 # 16
Which principles are essential for incorporating information by reference in the sustainability statement?

A. It must comply with digitalization requirements.
B. The referenced information must be clearly identified in the original document.
C. It can be published later than the management report.
D. It must meet the same level of assurance as the sustainability statement.

正解：A、B、D

解説：
Incorporation by reference in sustainability statements under ESRS must adhere to specific principles to ensure transparency, accessibility, and alignment with financial and regulatory reporting. The key principles are:
* (A) The referenced information must be clearly identified in the original document.
* ESRS mandates that referenced disclosures must beexplicitly identifiedin the original document to prevent ambiguity and ensure clear linkage to the sustainability statement.
* (C) It must comply with digitalization requirements.
* The referenced data must meetthe same technical digitalization standardsas the sustainability statement to ensure consistency and usability across digital platforms.
* (D) It must meet the same level of assurance as the sustainability statement.
* Any information incorporated by reference must be subject to at least thesame level of assurance as the sustainability statement itself, ensuring reliability and accuracy.
* (B) It can be published later than the management report.
* ESRSdoes not allowreferenced information to be published after the management report. It must be available at the same time or earlier to maintain the coherence of disclosures.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 9.1- Defines the principles of incorporation by reference.
* EFRAG Compilation Explanations (January - July 2024)- Provides guidance on referenced information's role in digital and assurance compliance.
Incorrect Option:Official References:Thus, the correct answers areA, C, and D.

質問 # 17
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

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

正解：A、B、F

解説：
Thedouble materiality assessmentinvolves identifying sustainability matters that are material either from:
* An impact perspective(the organization's effects on people and the environment).
* A financial perspective(how sustainability matters affect the organization financially).
Thecorrect stepsin conducting this assessment include:
* (A) Comparing identified material topics with ESRS 1 AR 16- This ensures alignment with predefined sustainability mattersin ESRS.
* (C) Using ESRS 2 IRO-1- This disclosure requirement mandates companies toreport on their methodology for identifying impacts, risks, and opportunities.
* (D) Following SBM-3 of ESRS 2- This section provides requirements fordisclosing the material impacts, risks, and opportunities identified through the materiality assessment.
* (B) False:Entity-specific disclosures must coverall material sustainability topics, even those not explicitly covered in ESRS.
* (E) False:Both financial and impact materiality must be considered(double materiality), not just financial materiality.
* (F) False:Double materiality assessments are mandatoryfor all organizations reporting under ESRS.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Compilation on Double Materiality Assessments, providing step-by-step guidance on ESRS compliance Why the other options are incorrect:References:==============

質問 # 18
Which statements about Inline XBRL are TRUE?
Select all that apply.

A. It ensures that tags are embedded within a visually clear format
B. It only applies to narrative disclosures, not numerical data
C. It makes reports both human-readable and machine-readable
D. It is required under the CSRD for sustainability reporting

正解：A、C、D

解説：
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting.
* It is required under CSRD for sustainability reporting
* TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier to analyze by regulators and investors.
* #(A) is correct
* It only applies to narrative disclosures, not numerical data
* Incorrect.Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowingstructured reporting across qualitative and quantitative sustainability information.
* #(B) is incorrect
* It makes reports both human-readable and machine-readable
* True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
* #(C) is correct
* It ensures that tags are embedded within a visually clear format
* Correct. TheInline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
* #(D) is correct
Conclusion:Inline XBRLis required under CSRD (A), makes reports both human-readable and machine- readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:

質問 # 19
......

GRI ESRS-Professional試験の困難度なので、試験の準備をやめます。実には、正確の方法と資料を探すなら、すべては問題ではりません。我々社はGRI ESRS-Professional試験に準備するあなたに怖さを取り除き、正確の方法と問題集を提供できます。ご購入の前後において、いつまでもあなたにヘルプを与えられます。あなたのGRI ESRS-Professional試験に合格するのは我々が与えるサプライズです。

ESRS-Professional資格認定試験: https://www.topexam.jp/ESRS-Professional_shiken.html

こうした、お客様に全面的かつ高品質のESRS-Professional試験資料を提供できます、GRI ESRS-Professional試験問題それで、あなたはテストにうまくパスします、GRI ESRS-Professional試験問題では、まだ試験に合格するショートカットがわからないあなたは、受験のテクニックを知りたいですか、どんな資料を利用すべきなのかがわからないとしたら、TopexamのESRS-Professional問題集を利用してみましょう、試験はあなたの肩に大きな負担をかけるかもしれないので、私たちGRI ESRS-Professional資格認定試験の練習資料は時間の経過とともにそれらの問題をあなたを和らげることができます、TopexamのGRIのESRS-Professional試験トレーニング資料はPDF形式とソフトウェアの形式で提供します。

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真実的GRI ESRS-Professional｜ユニークなESRS-Professional試験問題試験｜試験の準備方法ESRS Professional Certification Exam資格認定試験

どんな資料を利用すべきなのかがわからないとしたら、TopexamのESRS-Professional問題集を利用してみましょう、試験はあなたの肩に大きな負担をかけるかもしれないので、私たちGRIの練習資料は時間の経過とともにそれらの問題をあなたを和らげることができます。

ちなみに、Topexam ESRS-Professionalの一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=194T7TL1jn9p49hol_Mwl5mk_EZTcNjj3