GRI ESRS-Professional dumps - in .pdf

Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Q & A: 42 Questions and Answers
PDF Price: $59.99

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Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Q & A: 42 Questions and Answers
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Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Q & A: 42 Questions and Answers
Software Price: $59.99
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GRI ESRS-Professional Exam Syllabus Topics:

Section	Objectives
General Requirements (ESRS Framework)	- ESRS 1 – General Requirements 1. Value chain disclosure requirements 2. Materiality assessment (double materiality) 3. Reporting principles - ESRS 2 – General Disclosures 1. Metrics and targets 2. Strategy and business model 3. Governance disclosures 4. Impact, risk, and opportunity management
Environmental Standards	- Biodiversity and Ecosystems (ESRS E4) 1. Biodiversity impact assessment - Pollution (ESRS E2) 1. Air, water, and soil pollution impacts - Resource Use and Circular Economy (ESRS E5) 1. Waste management and circularity metrics - Water and Marine Resources (ESRS E3) 1. Water usage and discharge reporting - Climate Change (ESRS E1) 1. GHG emissions reporting 2. Climate risk assessment 3. Climate transition plans
Social Standards	- Workers in the Value Chain (ESRS S2) 1. Supply chain labor practices - Affected Communities (ESRS S3) 1. Community impact assessment - Consumers and End-Users (ESRS S4) 1. Product safety and responsibility - Own Workforce (ESRS S1) 1. Employee health and safety 2. Working conditions 3. Training and skills development
Governance Standards	- Business Conduct (ESRS G1) 1. Corporate governance structure 2. Whistleblowing mechanisms 3. Anti-corruption and anti-bribery

GRI ESRS Professional Certification Sample Questions:

Question #1

Which of the following statements about ESRS 2 are correct? Select all that apply.

A. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.

Answer: B,C