ESRS-Professional최고품질덤프문제시험대비덤프공부자료

GRI ESRS-Professional인증시험덤프는 적중율이 높아 100% GRI ESRS-ProfessionalGRI ESRS-Professional시험에서 패스할수 있게 만들어져 있습니다. 덤프는 IT전문가들이 최신 실러버스에 따라 몇년간의 노하우와 경험을 충분히 활용하여 연구제작해낸 시험대비자료입니다. 저희 GRI ESRS-Professional덤프는 모든 시험유형을 포함하고 있는 퍼펙트한 자료기에 한방에 시험패스 가능합니다.

자신을 부단히 업그레이드하려면 많은 노력이 필요합니다. IT업종 종사자라면 국제승인 IT인증자격증을 취득하는것이 자신을 업그레이드하는것과 같습니다. GRI인증 ESRS-Professional시험을 패스하여 원하는 자격증을 취득하려면Pass4Test의GRI인증 ESRS-Professional덤프를 추천해드립니다. 하루빨리 덤프를 공부하여 자격증 부자가 되세요.

>> ESRS-Professional최고품질 덤프문제 <<

GRI ESRS-Professional최신 업데이트 덤프문제 - ESRS-Professional퍼펙트 덤프자료

Pass4Test의 GRI ESRS-Professional덤프로GRI ESRS-Professional시험준비를 하면 시험패스는 간단한 일이라는걸 알게 될것입니다. GRI ESRS-Professional덤프는 최근GRI ESRS-Professional시험의 기출문제모음으로 되어있기에 적중율이 높습니다.시험에서 떨어지면 덤프비용 전액 환불해드리기에 우려없이 덤프를 주문하셔도 됩니다.

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q25-Q30):

질문 # 25
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A. The activity must be able to be 'tested' by the external assurance provider.
B. The activity must be documented and implemented according to the agreed timing.
C. The results of the activity do not need to be documented each time it is performed.
D. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.

정답：A,B

설명：
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework, effectiveinternal controlsfor assurance purposes must meet key characteristics to ensure reliability, traceability, and auditability.
* (A) Documentation & Implementation:Internal controls must be formally documented, implemented as per the designated schedule, and consistently applied.
* (C) Testability by External Assurance Providers:Assurance providers must be able to verify the controls, test their effectiveness, and ensure compliance with CSRD assurance requirements.
* (B) Same Staff Performing & Assuring the Control:A fundamental principle of internal control is the separation of dutiesto avoid conflicts of interest. The control must be performed by one team and assured independently.
* (D) No Need for Documentation:Proper documentation ismandatoryfor internal controls to enable traceability, testing, and regulatory compliance.
* Commission Delegated Regulation (EU) 2023/2772, GOV-5:Risk management and internal controls over sustainability reporting, highlighting the necessity of internal control mechanisms.
* EFRAG Assurance Guidelines:Stipulating that documented controls must be verifiable and tested for external assurance.
Correct Options Explained:Incorrect Options Explained:ESRS References:

질문 # 26
Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A. True
B. False

정답：A

설명：
Impact materiality is indeed considered thestarting pointfor thedouble materiality assessmentin the ESRS.
The reason is that material impacts on sustainability matters cangenerate financial risks and opportunitiesin the future. TheESRS frameworkfollows this structure because:
* Interrelation Between Impact and Financial Materiality
* Double materiality includestwo dimensions:a)Impact materiality(how the company affects people and the environment).b)Financial materiality(how sustainability matters affect the company's financial performance).
* Impact materiality assessments oftenprecedefinancial materiality because many sustainability issues initially manifest asexternal environmental and social impactsbefore affecting the company'sfinancial results.
* Regulatory Confirmation of Impact as the Starting Point
* According toESRS 1, section 3.3, impact materiality is typically assessedfirst, unless afinancial risk or opportunity exists independentlyof an impact.
* A sustainability mattermay become financially materialover time due to regulatory changes, evolving market expectations, or direct financial consequences.
* Illustration of the Double Materiality Process
* Example: A company engaged inhigh carbon emissionsmight initially consider this animpact materiality issue(environmental harm). However,increased carbon pricing, regulatory changes, and shifting investor preferencescan latertransform this into a financial materiality issue.
Conclusion:Sinceimpact materiality serves as a precursorto financial materiality in most cases, the statement istrue.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.3:Double Materiality Framework.
* EFRAG Compilation of Explanations (January - July 2024): Confirmation that impact materiality assessment is the typicalentry point.

질문 # 27
Which statements about Inline XBRL are TRUE?
Select all that apply.

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

정답：A,B,D

설명：
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:

질문 # 28
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

정답：A

설명：
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.

질문 # 29
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Compliance of the reporting with the relevant ESRS
B. Verification of the company's financial statements
C. Compliance with the requirement to tag the sustainability reporting

정답：A,C

설명：
ACSRD assurance engagementprimarily focuses onensuring compliance with the ESRSand theproper digital tagging of sustainability information. The elements included in the assurance scope are:
* B. Compliance of the reporting with the relevant ESRS#
* Assurance engagements under the CSRDverify whether sustainability reports comply with the European Sustainability Reporting Standards (ESRS).
* Theassurance provider reviews disclosuresto ensure alignment withESRS requirements, includingdouble materiality assessments and mandatory data points.
* C. Compliance with the requirement to tag the sustainability reporting#
* CSRD requires that sustainability information bedigitally taggedusing theEuropean Single Electronic Format (ESEF)to ensuremachine readability and comparability.
* Assurance providers verify the correct application of this tagging requirement, ensuring consistency withXBRL (eXtensible Business Reporting Language) standards.
* ACSRD assurance engagement does not cover financial statements.
* Financial audits are conducted separately, under theInternational Financial Reporting Standards (IFRS) or local GAAP requirements.
* Sustainability assurance only applies tonon-financial sustainability disclosuresunderESRS.
Why is A. Verification of the company's financial statements#incorrect?Conclusion:Thescope of a CSRD assurance engagementincludes:#Compliance with ESRS(B)#Verification of digital tagging(C)#Not financial statement audits(A) Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS assurance scope.
* EU Sustainable Finance Platform Report (2025): Confirmation ofdigital tagging as part of CSRD assurance.

질문 # 30
......

GRI ESRS-Professional인증시험은 전업적지식이 강한 인증입니다. IT업계에서 일자리를 찾고 계시다면 많은 회사에서는GRI ESRS-Professional있는지 없는지에 알고 싶어합니다. 만약GRI ESRS-Professional자격증이 있으시다면 여러분은 당연히 경쟁력향상입니다.

ESRS-Professional최신 업데이트 덤프문제: https://www.pass4test.net/ESRS-Professional.html

GRI ESRS-Professional최고품질 덤프문제 우리는 여러분이 시험패스는 물론 또 일년무료 업데이트서비스를 제공합니다.만약 시험에서 실패했다면 우리는 덤프비용전액 환불을 약속 드립니다.하지만 이런 일은 없을 것입니다.우리는 우리덤프로 100%시험패스에 자신이 있습니다, GRI ESRS-Professional최고품질 덤프문제 높은 적중율에 비해 너무 착한 가격, GRI ESRS-Professional최고품질 덤프문제 친절한 한국어 서비스로 고객님의 문의점을 풀어드립니다, ESRS-Professional인증시험은GRI사의 인중시험입니다.GRI인증사의 시험을 패스한다면 it업계에서의 대우는 달라집니다, Pass4Test의 GRI인증 ESRS-Professional시험덤프는 고객님의 IT자격증을 취득하는 꿈을 실현시켜 드리는 시험패스의 지름길입니다.

그는 식에게 한 번 웃어줬다, 같은 방을 쓰는 궁녀를ESRS-Professional유효한 시험덤프볼 때마다 그는 묘한 기분에 사로잡혔다, 우리는 여러분이 시험패스는 물론 또 일년무료 업데이트서비스를 제공합니다.만약 시험에서 실패했다면 우리는 덤프비용전액ESRS-Professional환불을 약속 드립니다.하지만 이런 일은 없을 것입니다.우리는 우리덤프로 100%시험패스에 자신이 있습니다.

Matthew Kelly Matthew Kelly

Biography

ESRS-Professional최고품질덤프문제시험대비덤프공부자료

GRI ESRS-Professional최신 업데이트 덤프문제 - ESRS-Professional퍼펙트 덤프자료

최신 GRI Sustainability Professionals ESRS-Professional 무료샘플문제 (Q25-Q30):

최신버전 ESRS-Professional최고품질 덤프문제 시험공부자료