Online Access Free ESRS-Professional Practice Test

Which of the following is included in the environmental section of the topical ESRS?

• A.Disclosures relating to environmental objectives defined in the EU Taxonomy
• B.Disclosures relating to social impact and labor rights
• C.Information about the organization's financial performance
• D.Data about corporate governance and board diversity

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

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

Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

• A.Legal and Compliance
• B.Operations
• C.R&D and Product Development
• D.Facilities Management

Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

• A.False
• B.True

Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

• A.Only sector-specific Disclosure Requirements
• B.A table summarizing financial performance
• C.A specific structure prescribed by the ESRS
• D.A list of Disclosure Requirements that have been complied with