Online Access Free ESRS-Professional Practice Test

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

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

Which of the following best describes the purpose of Step A in the double materiality assessment process?

• A.Understand the organization's context, activities, and stakeholders.
• B.Report the outcomes of the materiality assessment.
• C.Conduct a financial materiality assessment.
• D.Identify specific disclosure requirements to report.

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

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

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

Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

• A.True
• B.False