BTW, DOWNLOAD part of BraindumpsPass ESRS-Professional dumps from Cloud Storage: https://drive.google.com/open?id=1VDk9TOi-u2YGSPa1VSANEcZ-W_84L3qu

BraindumpsPass is a professional website to specially provide training tools for IT certification exams and a good choice to help you pass ESRS-Professional exam,too. BraindumpsPass provide exam materials about ESRS-Professional certification exam for you to consolidate learning opportunities. BraindumpsPass will provide all the latest and accurate exam practice questions and answers for the staff to participate in ESRS-Professional Certification Exam.

You can customize the time and GRI ESRS-Professional questions of our ESRS Professional Certification Exam (ESRS-Professional) practice exams according to your needs. Real GRI ESRS-Professional exam environment which our web-based and desktop ESRS-Professional Practice Exams create is beneficial to get accustomed to the real ESRS-Professional exam pattern.

>> Exam ESRS-Professional Collection <<

2025 Exam ESRS-Professional Collection & ESRS Professional Certification Exam Unparalleled Study Material

Well preparation is half done, so choosing good ESRS-Professional training materials is the key of clear exam in your first try with less time and efforts. Our website offers you the latest preparation materials for the ESRS-Professional real exam and the study guide for your review. There are three versions according to your study habit and you can practice our ESRS-Professional Dumps PDF with our test engine that help you get used to the atmosphere of the formal test.

GRI ESRS Professional Certification Exam Sample Questions (Q28-Q33):

NEW QUESTION # 28
Select all the correct steps for conducting a double materiality assessment based on the ESRS.

A. Entity-specific disclosures must be developed only for impacts covered by ESRS.
B. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
C. Only financial materiality should be considered when conducting the assessment.
D. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.
E. Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
F. Double materiality assessments are not required for organizations following the ESRS.

Answer: B,D,E

Explanation:
Thedouble materiality assessmentinvolves identifying sustainability matters that are material either from:
* An impact perspective(the organization's effects on people and the environment).
* A financial perspective(how sustainability matters affect the organization financially).
Thecorrect stepsin conducting this assessment include:
* (A) Comparing identified material topics with ESRS 1 AR 16- This ensures alignment with predefined sustainability mattersin ESRS.
* (C) Using ESRS 2 IRO-1- This disclosure requirement mandates companies toreport on their methodology for identifying impacts, risks, and opportunities.
* (D) Following SBM-3 of ESRS 2- This section provides requirements fordisclosing the material impacts, risks, and opportunities identified through the materiality assessment.
* (B) False:Entity-specific disclosures must coverall material sustainability topics, even those not explicitly covered in ESRS.
* (E) False:Both financial and impact materiality must be considered(double materiality), not just financial materiality.
* (F) False:Double materiality assessments are mandatoryfor all organizations reporting under ESRS.
* Commission Delegated Regulation (EU) 2023/2772, Section 3.3 on Double Materiality
* EFRAG Compilation on Double Materiality Assessments, providing step-by-step guidance on ESRS compliance Why the other options are incorrect:References:==============

NEW QUESTION # 29
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.

A. True
B. False

Answer: A

Explanation:
Thegoal of assurancein sustainability reporting is toconfirm the reliabilityof sustainability disclosures, ensuring that reported information onrisks, management strategies, and performance dataisaccurate and verifiable.
Key aspects ofsustainability assuranceinclude:
* Evaluating the credibility of reported sustainability risksand how organizations manage them.
* Assessing compliance with CSRD and ESRS assurance requirements.
* Ensuring data integrity and alignmentwith financial and sustainability disclosures.
* Enhancing investor confidencein an organization's sustainability reporting.
* CSRD and ESRS Assurance Requirements (Commission Delegated Regulation (EU) 2023/2772, Section 5.2)- Specifies assurance requirements for sustainability reporting.
* EU Sustainable Finance Platform Report (2025)- Confirms assurance processes are necessary to enhance trust in sustainability data.
Official References:

NEW QUESTION # 30
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A. The CSRD mandate does not require external assurance for sustainability reporting.
B. The CSRD only applies to companies headquartered in the EU.
C. The organizations reporting under the CSRD need to follow a specific reporting format.
D. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
E. The organizations reporting under the CSRD do not need to report value chain information.
F. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.

Answer: C,D,F

Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)includes specificreporting mandatesthat organizations must comply with. Below is an evaluation of each option:
* A. True- The CSRD requires organizations to conduct adouble materiality assessment, considering bothfinancial materiality(impact on the company's financial position) andimpact materiality(the company's impact on the environment and society).
* B. True- Organizations reporting under the CSRD mustfollow a specific reporting format, which includes structured disclosures usingEuropean Sustainability Reporting Standards (ESRS).
* C. False- The CSRDapplies to both EU and non-EU companiesthat have operations in the EU and meet the reporting threshold criteria. Non-EU companies generatingmore than €150 millionin annual turnover in the EU and having at leastone EU-based subsidiary or branchare subject to CSRD requirements.
* D. True- The CSRD isinterlinked with other EU legislation, including theEU Taxonomy Regulation and theSustainable Finance Disclosure Regulation (SFDR), ensuring companies align with broader EU sustainability goals.
* E. False- Organizations must report onvalue chain informationas part of theimpact, risk, and opportunity (IRO) management processwithin the ESRS framework.
* F. False- The CSRD mandatesexternal assurancefor sustainability reports, starting withlimited assuranceand progressing towardreasonable assurancein the coming years.
* Commission Delegated Regulation (EU) 2023/2772, Sections onDouble Materiality, Reporting Format, and Value Chain Information.
* EU Taxonomy Regulation & SFDR- Linkages with CSRD.
Official References:

NEW QUESTION # 31
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 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.

NEW QUESTION # 32
Which statements about Inline XBRL are TRUE?
Select all that apply.

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

Answer: A,B,C

Explanation:
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:

NEW QUESTION # 33
......

In order to make you be rest assured to buy our ESRS-Professional exam software, we provide the safest payment method –PayPal payment. PayPal is one of the biggest international security payment systems. And we protect your personal information not be leaked. If you have any problem of ESRS-Professional Exam Dumps or interested in other test software, you can contact us online directly, or email us. We will try our best to help you pass the ESRS-Professional exam.

Study ESRS-Professional Material: https://www.braindumpspass.com/GRI/ESRS-Professional-practice-exam-dumps.html

We assure you that we will never sell users' information on the ESRS-Professional exam questions because it is damaging our own reputation, How ESRS-Professional dumps PDF and ESRS-Professional Testing Engine develops exam skills, GRI Exam ESRS-Professional Collection Detailed explanations for both correct and distractor answers reinforce the material, The language in our GRI ESRS-Professional test guide is easy to understand that will make any learner without any learning disabilities, whether you are a student or a in-service staff, whether you are a novice or an experienced staff who has abundant experience for many years.

First, we wanted to let each application maintain its own set of ESRS-Professional routing, but we wanted the other applications to be able to use the dynamic routing we had become accustomed to in Rails.

Next, you will utilize tuning to get more mixed collections per mixed collection cycle, We assure you that we will never sell users' information on the ESRS-Professional Exam Questions because it is damaging our own reputation.

GRI ESRS-Professional Three Formats for Preparations

How ESRS-Professional dumps PDF and ESRS-Professional Testing Engine develops exam skills, Detailed explanations for both correct and distractor answers reinforce the material.

The language in our GRI ESRS-Professional test guide is easy to understand that will make any learner without any learning disabilities, whether you are a student or a in-service staff, Valid ESRS-Professional Learning Materials whether you are a novice or an experienced staff who has abundant experience for many years.

To satisfy different kinds of users' ESRS-Professional Reliable Test Simulator study habits we publish three versions for each exam subject materials.

BTW, DOWNLOAD part of BraindumpsPass ESRS-Professional dumps from Cloud Storage: https://drive.google.com/open?id=1VDk9TOi-u2YGSPa1VSANEcZ-W_84L3qu