매달, 우리는 1000명 이상의 사람들이 시험 준비를 잘하고 시험을 잘 통과할 수 있도록 도와줍니다.
ESRS Professional Certification Exam 온라인 연습
최종 업데이트 시간: 2025년05월04일
당신은 온라인 연습 문제를 통해 GRI ESRS-Professional 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.
시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 ESRS-Professional 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 40개의 시험 문제와 답을 포함하십시오.
정답:
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 16 ensures that EcoFurniture Inc. identifies all potential material topics and aligns them with its specific sustainability context.
Action: ✅ (A) is correct
Engage with affected stakeholders
Stakeholder engagement is a key requirement in the ESRS double 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 permissible under ESRS. Official
Reference: Commission Delegated Regulation (EU) 2023/2772
Compilation Explanations January - November 2024
정답:
Explanation:
Step A in the double materiality assessment process is the initial stage where an organization establishes a foundational understanding of its business 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.
The double materiality concept in the ESRS framework requires organizations to evaluate both: Impact materiality C How an organization’s activities impact people and the environment. Financial materiality C How sustainability matters influence the organization's financial position, performance, and cash flows.
Key Aspects of Step A in Double Materiality Assessment:
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.
Step A does not yet involve selecting specific disclosure requirements (Step B) or conducting a
financial materiality assessment (Step C). Instead, it provides the contextual framework necessary for
subsequent steps in the materiality process.
Official
Reference: Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1 C Defines stakeholders' role in materiality assessment.
EFRAG Compilation Explanations January - November 2024 C Provides guidance on applying double materiality and the importance of Step A.
EFRAG IG 1 Materiality Assessment, Chapter 2.2 C Outlines Step A as the process of understanding business activities, stakeholders, and sustainability context.
Thus, the correct answer is
C. Understand the organization's context, activities, and stakeholders.
정답:
Explanation:
The double materiality assessment process consists of multiple steps, with Step A: Understanding the Context focusing on setting the groundwork for identifying material impacts, risks, and opportunities (IROs).
Step A includes:
Mapping the organization's value chain (Option A)
This step involves identifying all elements of the organization's value chain, including suppliers, distributors, and business partners, to understand where sustainability impacts occur.
It helps in pinpointing potential sustainability matters, risks, and opportunities related to both impact and financial materiality.
Engaging with affected stakeholders to gather input (Option B)
Stakeholder engagement is a critical part of the materiality assessment as it informs the organization about direct and indirect sustainability impacts.
The ESRS guidance stresses that businesses must engage with affected stakeholders (e.g., employees, communities, consumers) and sustainability experts as part of the due diligence process. Analyzing the legal and regulatory landscape (Option C)
Organizations must review applicable laws, regulatory frameworks, and international sustainability commitments that may affect their sustainability reporting obligations.
This ensures compliance with EU regulations (CSRD, ESRS, Taxonomy Regulation, SFDR) and other relevant legal requirements.
Incorrect Answer
D. Developing a list of material risks and opportunities
This step belongs to Step B: Identifying Material Sustainability Matters, where the organization formally identifies and assesses material IROs.
Step A is only about gathering contextual information to inform this process.
Official
Reference: Commission Delegated Regulation (EU) 2023/2772, Section 3.3 - Double materiality and materiality assessment process.
EFRAG IG 1: Materiality Assessment, Chapter 2.2 - Understanding the context and engagement with affected stakeholders.
EFRAG Compilation of Explanations JanuaryCNovember 2024 - Provides clarifications on stakeholder engagement and legal context review in Step A.
정답:
Explanation:
ESRS 2 IRO-1 requires organizations to disclose their process for identifying impacts, risks, and opportunities and assess their materiality. This includes detailing whether and how affected stakeholders were consulted during the process. Since risks and opportunities typically stem from impacts, the process of impact materiality assessment serves as a natural starting point before evaluating their financial materiality.
Identification of Impacts, Risks, and Opportunities (IROs):
Organizations must disclose their methodology for identifying material impacts, risks, and opportunities.
These include both actual and potential impacts on 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 the consultation with affected stakeholders influenced 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 assessment precedes the evaluation of risks and opportunities.
Since most risks and opportunities originate from impacts, impact materiality serves as the starting
point for assessing their financial materiality.
Financial Materiality Evaluation:
Financial materiality pertains to the extent that a sustainability matter affects 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 a material financial
effect on the organization.
Why is B the Correct Answer?
"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.
Thus, the correct sequence is B: 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.
정답:
Explanation:
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 C positively or negatively C 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
Reference: 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).
정답:
Explanation:
Under the ESRS, engagement with affected stakeholders is a core element of due diligence. The outcome of the due diligence process informs the materiality assessment. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding the material impacts, risks, and opportunities.
This sequence is supported by the official text of Commission Delegated Regulation (EU) 2023/2772 and various ESRS-related documents. The standard emphasizes due diligence as a starting point for the materiality assessment process. The assessment then determines the organization's material impacts, risks, and opportunities, which is crucial for effective stakeholder engagement.
Due Diligence: The ESRS process starts with due diligence, as outlined in the Commission Delegated Regulation (EU) 2023/2772, to identify relevant sustainability matters and affected stakeholders. Materiality Assessment: The findings from the due diligence process are then used to inform the materiality assessment, as discussed in EFRAG's guidance documents.
Material Impacts, Risks, and Opportunities: Finally, the organization engages with stakeholders to review and refine its conclusions about material impacts, risks, and opportunities, as per the ESRS requirements.
Reference: Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU
EFRAG Guidance on Materiality Assessment in ESRS
ESRS Due Diligence Framework, as outlined in Compilation Explanations and Mapping Sustainability
Matters with Disclosure Requirements
정답:
Explanation:
Under the European Sustainability Reporting Standards (ESRS), organizations can 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 does not prescribe a mandatory format or behavior for engagement. Companies have flexibility in determining how they engage with stakeholders.
IG 1 Materiality Assessment FAQ 15 states:
"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 on objective data and evidence, but stakeholder perspectives can be a source of supporting evidence for impact materiality.
The relevance of stakeholder input depends on how much they are affected by an organization’s activities (severity and likelihood of impacts).
Due Diligence and Materiality Assessment
The due 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 that ecological data and conservation indicators should 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 is false. Organizations are encouraged to utilize their existing stakeholder engagement mechanisms to inform their materiality assessments under ESRS.
Official
Reference: Commission Delegated Regulation (EU) 2023/2772.
Compilation Explanations January - November 2024.
ESRS 1 & 2 Guidelines on Double Materiality.
정답:
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. Official Reference: Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 (ESRS E4 - Biodiversity and Ecosystems).
EFRAG Guidance on Stakeholder Engagement C Highlights nature as an affected stakeholder in sustainability matters.
EU Biodiversity Strategy for 2030 C Emphasizes that economic activities must integrate ecosystem preservation and restoration.
This confirms that the statement is true under ESRS standards.
정답:
Explanation:
The European Sustainability Reporting Standards (ESRS) categorize stakeholders into two main groups:
Affected Stakeholders:
These are individuals or groups whose interests are affected (positively or negatively) by the undertaking’s activities and business relationships across its value chain.
Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
The identification of affected stakeholders plays a crucial role in an organization’s sustainability due diligence and materiality assessment processes.
Users of Sustainability Statements:
These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
Additional users include business partners, trade unions, civil society organizations, non-governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance of engagement with affected stakeholders as part of an undertaking’s due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported. Official
Reference: Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1 - Defines the two main groups of stakeholders.
ESRS 2 SBM-2 (Interests and Views of Stakeholders) - Covers how affected stakeholders' views inform an undertaking’s strategy.
EFRAG Guidance on Stakeholder Engagement and Double Materiality - Reinforces the role of affected stakeholders in sustainability assessments.
정답:
Explanation:
The ESRS (European Sustainability Reporting Standards) framework consists of three primary categories of standards:
ESRS 1 (General Requirements):
ESRS 1 sets out the fundamental principles and requirements for sustainability reporting.
It provides an overview of the structure and drafting conventions of the ESRS framework, defining the categories of ESRS standards: cross-cutting, topical, and sector-specific.
It also establishes the double materiality principle as the basis for sustainability disclosures.
ESRS 2 (General Disclosures):
ESRS 2 outlines the core disclosure requirements applicable to all sustainability topics, ensuring comparability and completeness.
It includes general governance, strategy, impact, risk, and opportunity management disclosures applicable to all sustainability topics.
These disclosure requirements apply to all undertakings regardless of the specific sustainability topics being reported.
Topical Standards:
The ESRS framework includes ten topical standards covering the three key dimensions of sustainability:
Environmental (E): ESRS E1 (Climate Change), ESRS E2 (Pollution), ESRS E3 (Water & Marine Resources), ESRS E4 (Biodiversity & Ecosystems), and ESRS E5 (Resource Use & Circular Economy). Social (S): ESRS S1 (Own Workforce), ESRS S2 (Workers in the Value Chain), ESRS S3 (Affected Communities), and ESRS S4 (Consumers & End-users). Governance (G): ESRS G1 (Business Conduct).
These standards provide specific requirements on sustainability matters, complementing the general
disclosure requirements in ESRS 2.
Sector-Specific Standards:
Sector-specific ESRS are currently under development.
These will address sustainability matters specific to different industries, ensuring that sectoral nuances are properly considered.
They aim to fill gaps not sufficiently covered by the topical standards by defining industry-specific impacts, risks, and opportunities.
Why is C. ESRS 1; ESRS 2; topical standards; sector-specific standards the correct answer?
ESRS 1 (General Requirements) comes first, setting the foundation.
ESRS 2 (General Disclosures) follows, providing cross-cutting disclosure requirements.
Topical standards are next, covering specific sustainability topics.
Sector-specific standards are the final category, though they are still in development.
Thus, the correct order aligns with the official structure of the ESRS framework as mandated in Commission Delegated Regulation (EU) 2023/2772.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and
CSRD-related references:
Commission Delegated Regulation (EU) 2023/2772, Annex I: Structure of the ESRS framework.
EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS categories. EFRAG Mapping of Sustainability Matters to Topical Disclosures (Q&A ID 177): Confirmation of ESRS 1, ESRS 2, and the ten topical standards