GRI ESRS-Professional Dumps (V8.02) – Pass Your ESRS Professional Certification Exam Easily with the Latest Study Materials

1. 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.

2. What are the two categories of stakeholders identified in the ESRS?

3. 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.

4. Indicate whether the following statement is true or false.

Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholders for the materiality assessment.

5. Which of the following correctly fills the gaps in the paragraph below?

Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

6. How do the ESRS define stakeholders?

7. 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 __________.

8. Which activities are part of Step A: Understanding the Context in the double materiality assessment

process? Select all options that apply.

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

10. EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance.

Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.