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Jerry Wilson Jerry Wilson

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ESRS-Professional最新考題 &最新ESRS-Professional考證

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GRI的ESRS-Professional認證考試是現在IT領域非常有人氣的考試。取得這個考試的認證資格對想晉升的人們來說是最好的，也是最可以看到效果的選擇。而且，借助這個考試你也可以提高自己的技能，掌握更多的對工作有用的技術。這樣你就可以更好地完成你的工作，向別人展示你的超強的能力。也只有这样你才可以获得更多的发展机会。

最新的 GRI Sustainability Professionals ESRS-Professional 免費考試真題 (Q19-Q24):

問題 #19
What features define a digital reporting platform? Select all that apply.

A. Real-time updates and compliance tools
B. Structured data formats
C. Manual data entry processes
D. Interactive dashboards

答案：A,B,D

解題說明：
Adigital reporting platformunder ESRS is designed to enhance the efficiency and accuracy of sustainability disclosures. It must enable seamless reporting and compliance monitoring through advanced digital features.
The defining elements include:
* (A) Structured data formats
* Digital platforms must support structured formats likeXBRL (eXtensible Business Reporting Language), ensuringmachine-readability and interoperabilitywith financial reporting standards.
* (C) Interactive dashboards
* Platforms often providevisualization tools and dashboardsto facilitate analysis and comparison of sustainability data across different periods and entities.
* (D) Real-time updates and compliance tools
* Digital reporting solutions should offerreal-time data integrationto enable ongoing compliance tracking and alignment withevolving regulatory requirements.
* (B) Manual data entry processes
* Manual entry isnot a characteristicof a digital reporting platform. Instead, digital platforms prioritizeautomation, integration, and structured data processingto improve efficiency and reduce errors.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 8.1 & 9.2- Establishes digitalization and connectivity requirements for sustainability reporting.
* EFRAG Digital Reporting Guidelines (2024)- Defines structured data standards and compliance automation in ESRS reporting.
Incorrect Option:Official References:

問題 #20
How do the ESRS define stakeholders?

A. Those who can support or benefit from the undertaking.
B. Those who can influence or contribute to the undertaking.
C. Those who can affect or be affected by the undertaking.

答案：C

解題說明：
According to the European Sustainability Reporting Standards (ESRS) under the Commission Delegated Regulation (EU) 2023/2772, stakeholders are defined as individuals or groups who can affect or be affected by the undertaking. The ESRS distinguishes between two main groups of stakeholders:
* Affected stakeholders: These are individuals or groups whose interests are affected or could be affected - positively or negatively - by the undertaking's activities and its direct and indirect business relationships across its value chain.
* Users of sustainability statements: These include primary users of general-purpose financial reporting (e.g., existing and potential investors, lenders, and other creditors such as asset managers, credit institutions, and insurance undertakings) and other users, including the undertaking's business partners, trade unions, social partners, civil society and non-governmental organizations, governments, analysts, and academics.
Furthermore, engagement with affected stakeholders is a crucial aspect of the undertaking's ongoing due diligence process and sustainability materiality assessment. This involves identifying and assessing actual and potential negative impacts to inform the materiality assessment process for sustainability reporting.
Official References:
* Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34
/EU on sustainability reporting standards.
* ESRS 1: General Requirements, Section 3.1 (Stakeholders and their relevance to the materiality assessment process).

問題 #21
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

A. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
B. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
C. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
D. A sustainability topic is considered material only if it affects the organization's financial performance.
E. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.

答案：B,C

解題說明：
Understanding Impact and Financial Materiality under ESRSTheESRS frameworkis based ondouble materiality, which comprises:
* Impact Materiality- This relates to the organization's potentialpositive or negative impactson people or the environment, irrespective of whether these impacts translate into financial effects.
* Financial Materiality- This refers to sustainability matters thataffect the company's financial position, including risks and opportunities that influence financial outcomes over theshort, medium, or long term.
* (A) False:A sustainability topic can be materialeven if it does not directly affect financial performance; it may still beimpact material.
* (D) False:Impact and financial materiality are equally importantunder ESRS. Neither is prioritized over the other.
* (E) False:TheESRS process generally begins with impact materiality, not financial materiality.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Materiality Guidance on ESRS, which provides methodologies for assessing impact and financial materiality Why the other options are incorrect:References:

問題 #22
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. False
B. True

答案：B

解題說明：
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 ofdouble materialityembedded 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 integratesbiodiversity 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.
Thesilent stakeholderconcept reinforces theduty of carethat organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with theUnited Nations Sustainable Development Goals (SDGs)and theEU 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 istrueunder ESRS standards.

問題 #23
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A. Health and Safety
B. Human Resources
C. Marketing
D. Compliance

答案：B

問題 #24
......

ESRS-Professional 考古題覆蓋了最新的考試指南，確保考生一次性通過 ESRS-Professional 考試。GRI 認證專家根據 ESRS-Professional 考試主題編訂，適合全球的考生使用，提高考生的通過率。GRI Sustainability Professionals 是一張高級網路專家認可證書，亦是全球公認的專業認證。ESRS-Professional 認證主要的目的是讓網路工程師能在現今變化迅速的資訊網路環境中，都能掌握和擁有最先進的網路技術，任何時候都能保持領導地位。

最新ESRS-Professional考證: https://www.kaoguti.com/ESRS-Professional_exam-pdf.html

GRI ESRS-Professional最新考題利用這兩個版本的考古題，考生可以更輕鬆地準備考試，現在IT行业競爭越來越激烈，通過GRI ESRS-Professional認證考試可以有效的帮助你在现在这个竞争激烈的IT行业中稳固和提升自己的地位，KaoGuTi 最新ESRS-Professional考證作為專門提供IT認證考試相關資料的提供者，一直以來都把為考生們提供最優秀的資料作為自己的目標，GRI ESRS-Professional最新考題那麼，你想別人請教怎樣通過考試的方法了嗎，KaoGuTi 最新ESRS-Professional考證是一個專門為一些IT認證考試提供針對性練習題及當前考試題目的培訓網站，KaoGuTi的ESRS-Professional考古題不僅可以幫你節省時間，更重要的是，它可以保證你通過考試。

以後妳就會明白了，了解了真相，但是卻讓林軒陷入了更大的疑惑之中，利用這兩個版本的考古題，考生可以更輕鬆地準備考試，現在IT行业競爭越來越激烈，通過GRI ESRS-Professional認證考試可以有效的帮助你在现在这个竞争激烈的IT行业中稳固和提升自己的地位。

GRI ESRS-Professional最新考題和KaoGuTi - 資格考試的領導者和最新ESRS-Professional考證

KaoGuTi作為專門提供IT認證考試相關資料的提供者，一直以來都把為考生們ESRS-Professional提供最優秀的資料作為自己的目標，那麼，你想別人請教怎樣通過考試的方法了嗎，KaoGuTi是一個專門為一些IT認證考試提供針對性練習題及當前考試題目的培訓網站。