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GRI ESRS Professional Certification Exam Sample Questions (Q10-Q15):

NEW QUESTION # 10
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.

A. False
B. True

Answer: A

Explanation:
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).

NEW QUESTION # 11
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.

A. True
B. False

Answer: A

Explanation:
Thegoal of assurancein sustainability reporting is toconfirm the reliabilityof sustainability disclosures, ensuring that reported information onrisks, management strategies, and performance dataisaccurate and verifiable.
Key aspects ofsustainability assuranceinclude:
* Evaluating the credibility of reported sustainability risksand how organizations manage them.
* Assessing compliance with CSRD and ESRS assurance requirements.
* Ensuring data integrity and alignmentwith financial and sustainability disclosures.
* Enhancing investor confidencein an organization's sustainability reporting.
* CSRD and ESRS Assurance Requirements (Commission Delegated Regulation (EU) 2023/2772, Section 5.2)- Specifies assurance requirements for sustainability reporting.
* EU Sustainable Finance Platform Report (2025)- Confirms assurance processes are necessary to enhance trust in sustainability data.
Official References:

NEW QUESTION # 12
Which of the following best describes the purpose of Step A in the double materiality assessment process?

A. Identify specific disclosure requirements to report.
B. Conduct a financial materiality assessment.
C. Understand the organization's context, activities, and stakeholders.
D. Report the outcomes of the materiality assessment.

Answer: C

Explanation:
Step A in thedouble materiality assessment processis theinitial stagewhere an organization establishes a foundational understanding of itsbusiness context, activities, and stakeholder relationships. This step is critical in identifying how the entity interacts with environmental, social, and governance (ESG) matters and lays the groundwork for further impact and financial materiality assessments.
Thedouble materiality conceptin the ESRS framework requires organizations to evaluate both:
* Impact materiality- How an organization's activities impact people and the environment.
* Financial materiality- How sustainability matters influence the organization's financial position, performance, and cash flows.
* Identifying the business environment:Understanding industry-specific sustainability challenges, regulatory requirements, and stakeholder expectations.
* Recognizing affected stakeholders:Engaging internal and external stakeholders to determine which sustainability matters are relevant.
* Defining dependencies and risks:Evaluating the organization's dependencies on natural, social, and human capital, and how these can influence business outcomes.
* Understanding sector and geographical relevance:Assessing which sustainability issues are most significant based on where the company operates.
Key Aspects of Step A in Double Materiality Assessment:Step A does not yet involve selecting specific disclosure requirements (Step B) or conducting a financial materiality assessment (Step C). Instead, it provides thecontextual frameworknecessary for subsequent steps in the materiality process.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines stakeholders' role in materiality assessment.
* EFRAG Compilation Explanations January - November 2024- Provides guidance on applying double materiality and the importance of Step A.
* EFRAG IG 1 Materiality Assessment, Chapter 2.2- Outlines Step A as the process of understanding business activities, stakeholders, and sustainability context.
Official References:Thus, the correct answer isC. Understand the organization's context, activities, and stakeholders.

NEW QUESTION # 13
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.

Answer: A

Explanation:
ESRS 2 IRO-1 requires organizations to disclose their process for identifyingimpacts, risks, and opportunitiesand assess theirmateriality. This includes detailing whether and howaffected stakeholders were consulted during the process. Sincerisks and opportunitiestypically stem fromimpacts, the process of impact materiality assessmentserves as a natural starting point before evaluating theirfinancial materiality.
* Identification of Impacts, Risks, and Opportunities (IROs):
* Organizations must disclose their methodology for identifying materialimpacts, risks, and opportunities.
* These include bothactual and potential impactson people and the environment, considering short-, medium-, and long-term horizons.
* Consultation with Affected Stakeholders:
* ESRS 2 IRO-1 requires disclosure of whether and how theconsultation with affected stakeholdersinfluenced the identification of material sustainability matters.
* Stakeholder engagement is crucial in determining the scope and severity of sustainability impacts.
* Role of Impact Materiality:
* Impact materiality assessmentprecedes the evaluation of risks and opportunities.
* Since mostrisks and opportunitiesoriginate fromimpacts, impact materiality serves as the starting pointfor assessing theirfinancial materiality.
* Financial Materiality Evaluation:
* Financial materiality pertains to the extent that a sustainability matteraffects the undertaking's financial position, performance, cash flows, or cost of capital.
* It evaluates whether an impact or risk could reasonably be expected to have amaterial financial effecton the organization.
* "Impacts, risks, and opportunities"correctly defines the scope of ESRS 2 IRO-1.
* "Affected stakeholders"are explicitly referenced as a crucial element in the disclosure process.
* "Risks and opportunities"emerge from sustainability impacts, making impact materiality the logical starting point.
* "Financial materiality"is the final step, determining the financial significance of sustainability risks and opportunities.
Why is B the Correct Answer?Thus, the correct sequence isB: impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, Annex I: ESRS 2 IRO-1 materiality assessment requirements.
* EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS 2 IRO-1 and its link to impact materiality.

NEW QUESTION # 14
Why should organizations consider reporting on sustainability? Select all options that apply.

A. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
B. Reporting guarantees immediate financial gains for the organization.
C. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
D. Stakeholders increasingly expect organizations to report on their sustainability performance.

Answer: A,C,D

Explanation:
Organizations should report on sustainability for several reasons, includingtransparency, stakeholder expectations, and competitive advantage. Below is the evaluation of each option:
* A. True- Reporting on sustainabilitydemonstrates transparency and accountability, allowing companies to disclose theirenvironmental, social, and governance (ESG) impacts.
* B. True-Stakeholders, including investors, customers, and regulators,increasingly demand sustainability reportingto assess the long-term viability of a company.
* C. False- While sustainability reporting may contribute tolong-term financial gains, it doesnot guarantee immediate financial benefits.
* D. True- Companies withstrong sustainability performanceoften enjoyenhanced brand value and competitive advantage, attracting investors and customers who prefer sustainable businesses.
Why Sustainability Reporting MattersBenefit
Impact on Organization
Transparency & Accountability
Builds trust with investors, regulators, and the public
Stakeholder Expectations
Meets regulatory and customer expectations for ESG disclosures
Brand & Competitive Advantage
Companies with strong ESG performance are more attractive to investors
Regulatory Compliance
Helps meet CSRD and ESRS disclosure obligations
* CSRD & ESRS Guidance (2024)- Key Sustainability Reporting Benefits.
* EU Platform on Sustainable Finance Report (2025)- Stakeholder Expectations & Competitive Advantage.
Official References:

NEW QUESTION # 15
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GRI ESRS-Professional Practice Questions, Pass ESRS-Professional Exam

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GRI ESRS Professional Certification Exam Sample Questions (Q10-Q15):

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