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GRI ESRS Professional Certification Exam Sample Questions (Q29-Q34):

NEW QUESTION # 29
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A. True
B. False

Answer: A

Explanation:
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS. According to ESRS 1, paragraph 11, if an undertaking identifies an impact, risk, or opportunity that is not adequately covered by an ESRS but is material due to its specific facts and circumstances, it must provide additional entity-specific disclosures. This ensures that users of sustainability reports receive relevant and complete information.
* ESRS 1, paragraph 11:
* Requires entity-specific disclosures when material sustainability matters are missing or not sufficiently covered in the ESRS.
* ESRS 1, paragraph 30:
* Mandates that companies must disclose additional entity-specific disclosures if material matters are not covered with sufficient granularity in ESRS.
* ESRS 1, Appendix A (Application Requirements):
* Provides further guidance on entity-specific disclosures, ensuring consistency and comparability while allowing companies to disclose material matters not addressed by ESRS.
* ESRS 2, Disclosure Requirements (SBM-3, IRO-1, GOV-1 to GOV-5):
* Outlines the minimum disclosure requirements that apply when companies make entity-specific disclosures related to governance, strategy, impacts, risks, and opportunity management.
Key Provisions from ESRS:Thus, if a sustainability matter is deemed material and is not sufficiently addressed by ESRS, entity-specific disclosures are mandatory.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Paragraphs 11 and 30.
* ESRS Implementation Q&A Platform - Compilation of Explanations January - November 2024.

NEW QUESTION # 30
Which of the following statements about ESRS 2 are correct? Select all that apply.

A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
B. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C. Reporting organizations don't have to address all disclosure requirements in ESRS 2.

Answer: A, B

Explanation:
* ESRS 2 is a cross-cutting, sector-agnostic standard (Option A)
* ESRS 2 applies to all undertakings, regardless of sector or industry.
* It establishes general disclosures that cover governance, strategy, materiality, risks, and sustainability metrics.
* Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C)
* Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption.
* For instance, disclosures related to biodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can be committed for the first 1-2 years, depending on company size.
* B. Reporting organizations don't have to address all disclosure requirements in ESRS 2
* This is incorrect because ESRS 2 disclosures are mandatory for all reporting organizations.
Only topical ESRS requirements depend on materiality assessments.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard.
* EFRAG Compilation Explanations (January-July 2024), Appendix C- Lists ESRS 2 disclosures with phase-in provisions.
Incorrect Answer:Official References:

NEW QUESTION # 31
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

Answer: A

Explanation:
Impact materiality is indeed considered the starting point for the double materiality assessment in the ESRS.
The reason is that material impacts on sustainability matters can generate financial risks and opportunities in the future. TheESRS frameworkfollows this structure because:
* Interrelation Between Impact and Financial Materiality
* Double materiality includes two 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 often precede financial materiality because many sustainability issues initially manifest as external environmental and social impacts before affecting the company's financial results.
* Regulatory Confirmation of Impact as the Starting Point
* According to ESRS 1, section 3.3, impact materiality is typically assessed first, unless a financial risk or opportunity exists independently of an impact.
* A sustainability matter may become financially material over time due to regulatory changes, evolving market expectations, or direct financial consequences.
* Illustration of the Double Materiality Process
* Example: A company engaged in high carbon emissions might initially consider this impact materiality issue (environmental harm). However, increased carbon pricing, regulatory changes, and shifting investor preferences can later transform this into a financial materiality issue.
Conclusion:Since impact materiality serves as a precursor to financial materiality in most cases, the statement is true.
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 typical entry point.

NEW QUESTION # 32
Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

A. True
B. False

Answer: A

Explanation:
Nature is indeed recognized as a "silent stakeholder" in the European Sustainability Reporting Standards (ESRS). This term implies that, although nature cannot actively voice its concerns, it remains a critical component of sustainability reporting due to its fundamental role in sustaining life and economic activity.
ESRS emphasizes that organizations must consider their impacts on nature, ecosystems, and biodiversity as part of their sustainability disclosures.
This recognition aligns with the concept of double materiality embedded in the ESRS framework, which considers both the financial impact on an organization and the organization's impact on environmental and social matters. The ESRS explicitly integrates biodiversity and ecosystems (ESRS E4) as a key topic, reflecting the need to account for the effects of business activities on nature, even if nature itself cannot actively advocate for protection.
The silent stakeholder concept reinforces the duty of care that organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with the United Nations Sustainable Development Goals (SDGs) and the EU Biodiversity Strategy for 2030, both of which emphasize the protection and restoration of natural ecosystems.
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 (ESRS E4 - Biodiversity and Ecosystems).
* EFRAG Guidance on Stakeholder Engagement- Highlights nature as an affected stakeholder in sustainability matters.
* EU Biodiversity Strategy for 2030- Emphasizes that economic activities must integrate ecosystem preservation and restoration.
Official References:This confirms that the statement is true under ESRS standards.

NEW QUESTION # 33
EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its current and potential IROs? Select all that apply.

A. Conduct stakeholder engagement with local communities near timber supply locations.
B. Use scientific research to validate sustainability trends and risks in the forestry sector.
C. Ignore potential risks in the downstream value chain, as they are less material.
D. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to their entity-specific sustainability matters.

Answer: A, B, D

Explanation:
EcoFurniture Inc. is performing Step B of its double materiality assessment under ESRS, which involves identifying and assessing impacts, risks, and opportunities (IROs) from both an impact materiality and financial materiality perspective.
During Step B, the organization must:
* Compare entity-specific sustainability matters to ESRS 1 AR 16
* Screening sustainability matters listed in ESRS 1 AR 16ensures that EcoFurniture Inc.
identifies all potential material topics and aligns them with their specific sustainability context.
* Action:#(A) is correct
* Engage with affected stakeholders
* Stakeholder engagement is a key requirement in the ESRSdouble materiality process, especially for industries with environmental and social impacts, such as deforestation risks in EcoFurniture's timber sourcing.
* ESRS 2 IRO-1 explicitly states that stakeholder engagement is necessary to validate materiality assessments.
* Action:#(B) is correct
* Consider downstream impacts
* ESRS mandates assessing both upstream and downstream sustainability impacts. Ignoring potential risks in the downstream value chain is not aligned with ESRS requirements.
* Action:#(C) is incorrect
* Use scientific research to validate sustainability trends and risks
* The use of scientific evidence is an essential part of assessing sustainability matters. ESRS encourages leveraging research and external data to confirm industry-specific sustainability risks.
* Action:#(D) is correct
Conclusion: EcoFurniture Inc. must integrate stakeholder engagement, scientific research, and systematic comparison of sustainability matters to ESRS requirements to ensure a robust Step B materiality assessment. Ignoring the downstream value chain is not permissibleunder ESRS.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Official References:

NEW QUESTION # 34
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