최신 ESRS-Professional 무료덤프 - GRI ESRS Professional Certification

문제1

What features define a digital reporting platform? Select all that apply.

A. Manual data entry processes

B. Structured data formats

C. Real-time updates and compliance tools

D. Interactive dashboards

정답: B,C,D

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Which of the following is true about setting thresholds for financial materiality under the ESRS?

A. Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.

B. Organizations should only use monetary thresholds, such as revenue or costs.

C. Reputational risks cannot be considered financially material.

D. Thresholds should focus exclusively on the short-term time horizon.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제3

Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A. Developing a list of material risks and opportunities

B. Engaging with affected stakeholders to gather input

C. Analyzing the legal and regulatory landscape

D. Mapping the organization's value chain

정답: B,C,D

설명: (DumpTOP 회원만 볼 수 있음)

문제4

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

A. Governance-related information determined by the materiality assessment

B. Financial performance metrics from IFRS reports

C. General Disclosure Requirements from ESRS 2

D. Environmental objectives under the EU Taxonomy Regulation

정답: A,C,D

설명: (DumpTOP 회원만 볼 수 있음)

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