さらに、Tech4Exam ESRS-Professionalダンプの一部が現在無料で提供されています:https://drive.google.com/open?id=1EPe-yhY3GK7T7guiNZwKOiGFoEQGfvKS
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努力する人生と努力しない人生は全然違いますなので、あなたはのんびりした生活だけを楽しみしていき、更なる進歩を求めるのではないか?スマートを一方に置いて、我々GRIのESRS-Professional試験問題集をピックアップします。弊社のESRS-Professional試験問題集によって、あなたの心と精神の満足度を向上させながら、勉強した後ESRS-Professional試験資格認定書を受け取って努力する人生はすばらしいことであると認識られます。
なぜこれほど多くの認定が必要なのですか?認めなければならないことは、あなたが所有する認定資格が増えれば、より良い仕事を獲得し、より多くの給料を得る機会が増えることです。これが、テストESRS-Professional認定を取得することの重要性を認識する必要がある理由です。したがって、ESRS-Professional試験問題の合格率は98%を超えているため、ESRS-Professional学習ツールは、ユーザーがより速く効率的に参加するために必要な資格試験に合格するのに役立ちます。 ESRS-Professional実践ガイドを購入するだけで、ESRS-Professional試験に合格できます。
質問 # 34
Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.
正解:B
解説:
The statement that "Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries" isfalsefor the following reasons:
* Limited Assurance in Europe
* Under theCorporate Sustainability Reporting Directive (CSRD), theEuropean Union (EU) is progressively implementing mandatory assurance for sustainability reporting, but it is starting with limited assurancebefore transitioning toreasonable assuranceby 2028.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issuednon-binding guidelines on limited assuranceto harmonize the approach across EU member states.
* No Universal Mandatory Assurance in Asia and Africa
* Sustainability assurancevaries by countryinAsia and Africa, with some jurisdictions adopting voluntaryorlimitedrequirements rather thanmandatory assurance.
* TheEU approachis influencing global discussions, butthere is no blanket requirementfor full mandatory assurance acrossallAsian and African countries.
* While certainAsian countries (e.g., Japan, Singapore, China, and India)are enhancing their sustainability reporting frameworks, assurance requirements remaindiverse and sector- dependent.
* InAfrica, sustainability reporting is growing, especially in South Africa underKing IV principles
, but assurance isnot uniformly mandatoryacross the continent.
* Limited assurance is currently being phased in across the EU, but not yet fully mandated at the reasonable assurance level.
* There is no global requirement for mandatory assurance across all Asian and African countries.
* Therefore, the statement isfalse.
Conclusion:Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* EU CSRD Recital 60: Roadmap for assurance from limited to reasonable.
* CEAOB Limited Assurance Guidelines (September 2024).
質問 # 35
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
正解:A、B、C
解説:
Thedouble materiality assessment processconsists of multiple steps, withStep A: Understanding the Contextfocusing on setting the groundwork for identifying material impacts, risks, and opportunities (IROs).
Step A includes:
* Mapping the organization's value chain (Option A)
* This step involves identifying all elements of the organization's value chain, including suppliers, distributors, and business partners, to understand where sustainability impacts occur.
* It helps in pinpointing potential sustainability matters, risks, and opportunities related to both impact and financial materiality.
* Engaging with affected stakeholders to gather input (Option B)
* Stakeholder engagement is a critical part of the materiality assessment as it informs the organization about direct and indirect sustainability impacts.
* The ESRS guidance stresses that businesses must engage with affected stakeholders (e.g., employees, communities, consumers) and sustainability experts as part of the due diligence process.
* Analyzing the legal and regulatory landscape (Option C)
* Organizations must review applicable laws, regulatory frameworks, and international sustainability commitments that may affect their sustainability reporting obligations.
* This ensures compliance withEU regulations (CSRD, ESRS, Taxonomy Regulation, SFDR) and other relevant legal requirements.
* D. Developing a list of material risks and opportunities
* This step belongs toStep B: Identifying Material Sustainability Matters, where the organization formally identifies and assesses material IROs. Step A is only about gathering contextual information to inform this process.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3- Double materiality and materiality assessment process.
* EFRAG IG 1: Materiality Assessment, Chapter 2.2- Understanding the context and engagement with affected stakeholders.
* EFRAG Compilation of Explanations January-November 2024- Provides clarifications on stakeholder engagement and legal context review in Step A.
Incorrect Answer:Official References:
質問 # 36
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
正解:A、B、C
解説:
Thedouble materiality assessment processconsists of multiple steps, withStep A: Understanding the Contextfocusing on setting the groundwork for identifying material impacts, risks, and opportunities (IROs).
Step A includes:
* Mapping the organization's value chain (Option A)
* This step involves identifying all elements of the organization's value chain, including suppliers, distributors, and business partners, to understand where sustainability impacts occur.
* It helps in pinpointing potential sustainability matters, risks, and opportunities related to both impact and financial materiality.
* Engaging with affected stakeholders to gather input (Option B)
* Stakeholder engagement is a critical part of the materiality assessment as it informs the organization about direct and indirect sustainability impacts.
* The ESRS guidance stresses that businesses must engage with affected stakeholders (e.g., employees, communities, consumers) and sustainability experts as part of the due diligence process.
* Analyzing the legal and regulatory landscape (Option C)
* Organizations must review applicable laws, regulatory frameworks, and international sustainability commitments that may affect their sustainability reporting obligations.
* This ensures compliance withEU regulations (CSRD, ESRS, Taxonomy Regulation, SFDR) and other relevant legal requirements.
* D. Developing a list of material risks and opportunities
* This step belongs toStep B: Identifying Material Sustainability Matters, where the organization formally identifies and assesses material IROs. Step A is only about gathering contextual information to inform this process.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3- Double materiality and materiality assessment process.
* EFRAG IG 1: Materiality Assessment, Chapter 2.2- Understanding the context and engagement with affected stakeholders.
* EFRAG Compilation of Explanations January-November 2024- Provides clarifications on stakeholder engagement and legal context review in Step A.
Incorrect Answer:Official References:
質問 # 37
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
正解:B
解説:
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772
質問 # 38
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
正解:B
解説:
TheCorporate Sustainability Reporting Directive (CSRD)significantly strengthens sustainability reporting and assurance requirements compared to theNon-Financial Reporting Directive (NFRD). The key shift introduced by CSRD is themandatory assurance of sustainability reports, which includesdefined standards, scope, and providers.
Key Differences Between CSRD and NFRD:Feature
NFRD (Previous Directive)
CSRD (New Directive)
Assurance Requirement
Voluntary
Mandatory
Who Can Provide Assurance?
Organizations could choose any provider
Member States decide between statutory auditors and independent assurance providers Assurance Scope Limited guidance Defined ESRS-based scope Assurance Level No formal requirement Limited assurance initially, transitioning to reasonable assurance by 2028 Reporting Scope Limited to large public-interest entities Expanded to all large companies and listed SMEs Disclosure Framework High-level requirements Detailed ESRS framework with sector-specific standards
* Mandatory Assurance:
* Unlike the NFRD, the CSRDrequires sustainability reports to be assuredby an independent external provider.
* The assurance process followsESRS standardsto ensure consistency.
* Defined Standards and Scope:
* CSRD specifies thescope of assurance, focusing onmaterial sustainability disclosures, governance, andrisk disclosures.
* TheEuropean Commissionis developing a standard methodology for assurance.
* Transition to Reasonable Assurance:
* Initially,limited assuranceis required.
* ByOctober 2028, the EU aims to transition toreasonable assurance, aligning sustainability assurance with financial audits.
* Option A: Incorrect - TheCSRD makes assurance mandatory, whereas theNFRD had a voluntary approach.
* Option B: Incorrect - TheCSRD does not eliminate sustainability reporting assurance; it makes it morestructured and rigorous.
Key Provisions of the CSRD:Why Other Answers Are Incorrect:Thus, thecorrect answer is C:The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
Official References:
* CSRD Directive (EU) 2022/2464- Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025)- Assurance and Compliance Guidelines.
* CEAOB Guidelines on Assurance of Sustainability Reporting (2024)- Limited Assurance Transitioning to Reasonable Assurance.
質問 # 39
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ESRS-Professionalの調査問題には、良い仕事を見つけて迅速に昇進するのに役立つ多くの有用で役立つ知識が含まれています。弊社のESRS-Professionalテストpdfは上級専門家によって精巧に編集されており、時代の傾向に合わせて頻繁に更新されています。教材を購入する前に、まずウェブ上でESRS-Professional試験実践教材の紹介をご覧ください。または、ESRS-Professional試験問題のデモを無料でダウンロードして、品質を確認することもできます。
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何年にもわたって、マイクロソフトが優れたアイデアを持つ人々を採用し、より競争ESRS-Professional力のあるアイデアに対処するために多額のお金を払っているという多くのケースを見てきました、人がここに肉体的に住む人になるためには、その存在を見たに違いない。
GRI ESRS-Professional 認定試験問題集の勉強によって、受験者が専門知識を身につけられます、ショートカットは一つしかないです、これがESRS-Professionalテストガイドでできることです、10年以上のビジネス経験により、当社のESRS-Professionalテストトレントは、顧客の購入体験を非常に重要視していました。
こうすれば、この問題集を利用して、あなたは勉強の効率を向上させ、十分にESRS-Professional試験に準備することができます。
ちなみに、Tech4Exam 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=1EPe-yhY3GK7T7guiNZwKOiGFoEQGfvKS
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