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真実的なESRS-Professional試験対策 &合格スムーズESRS-Professional模擬対策問題 |認定するESRS-Professional日本語版対策ガイド

これは、今後のESRS-Professionalテストのために有効な試験準備資料を購入する良い方法です。適切な選択により、半分の労力で2倍の結果が得られます。適切な試験準備により、明確な方向性が示され、効率的な準備ができます。 ESRS-Professional試験の準備は正しい方向を示すだけでなく、実際の試験問題のほとんどをカバーできるため、試験の内容を事前に知ることができます。 GRI ESRS-Professional試験準備の質問と回答をマスターし、試験気分を積極的に調整することもできます。

どのようにESRS-Professional試験に速く合格できますか？受験者としてのあなたに参考資料を推薦します。我々の問題集はPDF版、ソフト版とオンライン版を提供して、ESRS-Professional試験の問題と答えを含めています。弊社の最新の問題集はお客様の要求を満たすことができます。弊社の提供するESRS-Professional問題集を利用すれば、よく復習することができます。

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ESRS-Professional試験の準備方法｜信頼的なESRS-Professional試験対策試験｜ユニークなESRS Professional Certification Exam模擬対策問題

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GRI ESRS Professional Certification Exam 認定 ESRS-Professional 試験問題 (Q39-Q44):

質問 # 39
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Planning for external assurance.
B. Disregarding stakeholder opinions.
C. Setting up internal controls and stakeholder engagement processes.
D. Benchmarking and gap analysis.
E. Preparing for materiality assessment.
F. Focusing solely on financial data collection.

正解：A、C、D、E

解説：
Preparing anESRS reportinvolves multiple key steps to ensure compliance with CSRD requirements. Below is an evaluation of each option:
* A. True-Internal controlsandstakeholder engagementare critical for ensuring accurate sustainability reporting. Stakeholders play a role inmateriality assessmentsand governance structures.
* B. True-Materiality assessmentis essential to determinewhich sustainability matters are most relevantfor disclosure. The ESRS framework requires organizations to report only onmaterial sustainability topics.
* C. False-Stakeholder opinions are crucialin sustainability reporting. Organizations must engage with employees, customers, investors, and affected communitiesto identify material sustainability matters.
* D. True-Benchmarking and gap analysishelp companies compare their sustainability performance againstESRS requirements, industry best practices, and peer organizations.
* E. False-Sustainability reporting goes beyond financial data collection.The ESRS requires environmental, social, and governance (ESG) disclosures, which include qualitative and quantitative indicators.
* F. True-Planning for external assuranceis critical under the CSRD mandate, aslimited assurance is required initially, progressing toreasonable assurance by 2028.
Key Steps in ESRS Report PreparationStep
Purpose
Internal Controls & Stakeholder Engagement
Ensure accuracy and transparency in reporting
Materiality Assessment
Identify key sustainability topics for disclosure
Benchmarking & Gap Analysis
Compare with industry standards and ESRS requirements
External Assurance Planning
Prepare for third-party validation of sustainability data
* Commission Delegated Regulation (EU) 2023/2772, Sections onMateriality Assessment, Internal Controls, and Assurance.
Official References:

質問 # 40
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A. Engaging with affected stakeholders to gather input
B. Analyzing the legal and regulatory landscape
C. Developing a list of material risks and opportunities
D. Mapping the organization's value chain

正解：A、B、D

解説：
Thedouble materiality assessment processconsists of multiple steps, withStep A: Understanding the Contextfocusing 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 withEU regulations (CSRD, ESRS, Taxonomy Regulation, SFDR) and other relevant legal requirements.
* D. Developing a list of material risks and opportunities
* This step belongs toStep 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.
* 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 January-November 2024- Provides clarifications on stakeholder engagement and legal context review in Step A.
Incorrect Answer:Official References:

質問 # 41
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.

正解：A

解説：
ESRS 2 IRO-1 requires organizations to disclose their process for identifyingimpacts, risks, and opportunitiesand assess theirmateriality. This includes detailing whether and howaffected stakeholders were consulted during the process. Sincerisks and opportunitiestypically stem fromimpacts, the process of impact materiality assessmentserves as a natural starting point before evaluating theirfinancial materiality.
* Identification of Impacts, Risks, and Opportunities (IROs):
* Organizations must disclose their methodology for identifying materialimpacts, risks, and opportunities.
* These include bothactual and potential impactson 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 theconsultation with affected stakeholdersinfluenced 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 assessmentprecedes the evaluation of risks and opportunities.
* Since mostrisks and opportunitiesoriginate fromimpacts, impact materiality serves as the starting pointfor assessing theirfinancial materiality.
* Financial Materiality Evaluation:
* Financial materiality pertains to the extent that a sustainability matteraffects 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 amaterial financial effecton the organization.
* "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.
Why is B the Correct Answer?Thus, the correct sequence isB: 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.

質問 # 42
Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

A. ESRS 1; ESRS 2; topical standards; sector-specific standards
B. ESRS 2; topical standards; sector-specific standards; ESRS 1
C. topical standards; ESRS 2; ESRS 1; sector-specific standards
D. ESRS 2; ESRS 1; topical standards; sector-specific standards

正解：A

解説：
The ESRS (European Sustainability Reporting Standards) framework consists of three primary categories of standards:
* ESRS 1 (General Requirements):
* ESRS 1 sets out thefundamental principlesand 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 thedouble materiality principleas the basis for sustainability disclosures.
* ESRS 2 (General Disclosures):
* ESRS 2 outlines thecore disclosure requirementsapplicable 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 undertakingsregardless of the specific sustainability topics being reported.
* Topical Standards:
* The ESRS framework includes tentopical standardscovering 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 providespecific requirementson sustainability matters, complementing the general disclosure requirements in ESRS 2.
* Sector-Specific Standards:
* Sector-specific ESRS arecurrently under development.
* These will address sustainability mattersspecific to different industries, ensuring that sectoral nuances are properly considered.
* They aim tofill gaps not sufficiently coveredby the topical standards by defining industry- specific impacts, risks, and opportunities.
* 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.
Why is C. ESRS 1; ESRS 2; topical standards; sector-specific standards the correct answer?Thus, the correct order aligns with theofficial structureof the ESRS framework as mandated inCommission 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.

質問 # 43
Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.

A. The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
B. The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
C. The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
D. The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
E. The NFRD mandated external assurance for sustainability information in all Member States.

正解：B、D

解説：
TheCorporate Sustainability Reporting Directive (CSRD)replaced theNon-Financial Reporting Directive (NFRD)to address itslimitationsin scope and reporting requirements. Below are the explanations for each option:
* A. False- The NFRDdid notrequire all companies in the EU to include a non-financial statement.
Instead, itapplied only to large public-interest entitieswith 500 or more employees.
* B. True- The NFRD applied tolarge public-interest entities, includinglisted companies, banks, and insurance firms with more than 500 employees.
* C. False- The NFRDdid not mandate external assurancefor sustainability information. TheCSRD introduced mandatory assuranceat the EU level.
* D. False- The CSRDdid not replace the NFRD; rather, itexpanded and strengthened reporting requirements. TheNFRD was replaced by the CSRD, but not the other way around.
* E. True- TheCSRD was introduced to improve the scope and depth of sustainability reporting compared to the NFRD. Itexpanded the number of entities required to report, standardized disclosures via ESRS, and introduced third-party assurance requirements.
Key Differences Between CSRD and NFRDFeature
NFRD (Old Directive)
CSRD (New Directive)
Scope
Large public-interest entities (500+ employees)
All large companies + listed SMEs
Assurance
Not required
Mandatory external assurance
Disclosure Requirements
Limited sustainability disclosures
Comprehensive ESRS-based reporting
Reporting Standards
No standardized framework
ESRS-based mandatory framework
Application Date
In force since 2018
Applies from 2024 onwards
* CSRD Directive (EU) 2022/2464- Assurance & Reporting Provisions.
* ESRS Compilation Explanations January - November 2024.
Official References:

質問 # 44
......

学生時代に出てから、私たちはもっと多くの責任を持って勉強する時間は少なくなりました。IT業界で発展したいなら、GRIのESRS-Professional試験のような国際的な試験に合格するのは重要です。我々CertShikenはITエリートの皆さんの努力であなたにGRIのESRS-Professional試験に速く合格する方法を提供します。PDF、オンライン、ソフトの3つのバーションのGRIのESRS-Professional試験の資料は独自の長所があってあなたは我々のデモを利用してから自分の愛用する版を選ぶことができます。

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本当は蓮だって他の友達と、たまには寄り道したり遊びESRS-Professionalに行ったりしたいんじゃないかなってくだらねーこと言ってんな、金襴きんらんの袈裟けさ、水晶の念珠ねんず、それから白い双の眉毛―一目見ただけでも、天あめが下ESRS-Professional模擬練習したに功徳無量くどくむりょうの名を轟かせた、横川よかわの僧都そうずだと申す事は疑おうようもございません。

最高のGRI ESRS-Professional試験対策 & 合格スムーズESRS-Professional模擬対策問題 | 便利なESRS-Professional日本語版対策ガイド

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