ESRS-Professional難易度、ESRS-Professional受験対策解説集

我々にESRS-Professional参考書を利用したら、大量の時間と精力が必要ではありません。弊社の問題集の的中率が高いので、ESRS-Professional参考書の内容を暗記すれば、試験に無事に合格できます。もし試験の中で内容が変更したら、お客様は半年の全額返金または一年の無料更新を選ぶことができます。ESRS-Professional試験の合格は我々の保証です。

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試験の準備方法-効果的なESRS-Professional難易度試験-認定するESRS-Professional受験対策解説集

テストが来るのを静かに待っている場合は、目を覚まして、別の方法でESRS-Professional試験を受ける準備ができている必要があります。最近のESRS-Professionalガイド急流の効果が資格試験を通じて受験者の秘密兵器になったことを示した後、ESRS-Professionalトレーニング資料を勉強して「テストデータ」を書くことがあなたの選択に最適です。 ESRS-Professionalガイドトレントのユーザーは、ESRS-Professional試験で予期しない結果を得ることができます。

GRI ESRS Professional Certification Exam 認定 ESRS-Professional 試験問題 (Q33-Q38):

質問 # 33
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A. False
B. True

正解：A

解説：
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772

質問 # 34
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
B. The activity must be documented and implemented according to the agreed timing.
C. The activity must be able to be 'tested' by the external assurance provider.
D. The results of the activity do not need to be documented each time it is performed.

正解：B、C

解説：
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework, effectiveinternal controlsfor assurance purposes must meet key characteristics to ensure reliability, traceability, and auditability.
* (A) Documentation & Implementation:Internal controls must be formally documented, implemented as per the designated schedule, and consistently applied.
* (C) Testability by External Assurance Providers:Assurance providers must be able to verify the controls, test their effectiveness, and ensure compliance with CSRD assurance requirements.
* (B) Same Staff Performing & Assuring the Control:A fundamental principle of internal control is the separation of dutiesto avoid conflicts of interest. The control must be performed by one team and assured independently.
* (D) No Need for Documentation:Proper documentation ismandatoryfor internal controls to enable traceability, testing, and regulatory compliance.
* Commission Delegated Regulation (EU) 2023/2772, GOV-5:Risk management and internal controls over sustainability reporting, highlighting the necessity of internal control mechanisms.
* EFRAG Assurance Guidelines:Stipulating that documented controls must be verifiable and tested for external assurance.
Correct Options Explained:Incorrect Options Explained:ESRS References:

質問 # 35
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A. False
B. True

正解：A

解説：
Not all EU Member States have decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement. TheCorporate Sustainability ReportingDirective (CSRD) mandates that sustainability reports beassuredby an external party, but it allows Member States to decide whether assurance engagements can be performed by firms other than statutory financial auditors.
* Limited Assurance Requirement:
* TheCSRD introduces a phased approachtoassurance, starting withlimited assuranceand transitioning toreasonable assuranceover time (expected by 2028).
* Initially,limited assuranceis required across all Member States.
* Flexibility for Member States:
* EU Member Stateshave discretionto allowother independent assurance service providersto conduct the sustainability assurance, in addition to statutory auditors.
* Some countries mayrestrictsustainability assurance to statutory auditors, butthis is not an EU- wide rule.
* Upcoming EU Assurance Standards:
* TheEuropean Commissionis working on developing acommon EU assurance standardfor sustainability reporting.
* TheCommittee of European Auditing Oversight Bodies (CEAOB)has issued non-binding guidelinesonlimited assurancefor sustainability reporting.
Key Provisions:Thus,the statement is falsebecausenot all EU Member States have restricted sustainability assurance to statutory financial auditors. Some allowother independent assurance providersto conduct the engagements.
Official References:
* CSRD (Directive (EU) 2022/2464) Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025) - Assurance Standards and Guidelines.
* CEAOB Guidelines on Limited Assurance for Sustainability Reporting (September 2024).

質問 # 36
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Compliance of the reporting with the relevant ESRS
B. Compliance with the requirement to tag the sustainability reporting
C. Verification of the company's financial statements

正解：A、B

解説：
ACSRD assurance engagementprimarily focuses onensuring compliance with the ESRSand theproper digital tagging of sustainability information. The elements included in the assurance scope are:
* B. Compliance of the reporting with the relevant ESRS#
* Assurance engagements under the CSRDverify whether sustainability reports comply with the European Sustainability Reporting Standards (ESRS).
* Theassurance provider reviews disclosuresto ensure alignment withESRS requirements, includingdouble materiality assessments and mandatory data points.
* C. Compliance with the requirement to tag the sustainability reporting#
* CSRD requires that sustainability information bedigitally taggedusing theEuropean Single Electronic Format (ESEF)to ensuremachine readability and comparability.
* Assurance providers verify the correct application of this tagging requirement, ensuring consistency withXBRL (eXtensible Business Reporting Language) standards.
* ACSRD assurance engagement does not cover financial statements.
* Financial audits are conducted separately, under theInternational Financial Reporting Standards (IFRS) or local GAAP requirements.
* Sustainability assurance only applies tonon-financial sustainability disclosuresunderESRS.
Why is A. Verification of the company's financial statements#incorrect?Conclusion:Thescope of a CSRD assurance engagementincludes:#Compliance with ESRS(B)#Verification of digital tagging(C)#Not financial statement audits(A) Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS assurance scope.
* EU Sustainable Finance Platform Report (2025): Confirmation ofdigital tagging as part of CSRD assurance.

質問 # 37
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

正解：A

解説：
UnderESRS 2 and topical ESRS,external assurance is not required for all information reported. Instead, assurance requirements depend onspecific regulatory obligations and the phase-in periods set by the Corporate Sustainability Reporting Directive (CSRD).
* Limited Assurance Requirement Initially
* CSRDmandates limited assuranceover sustainability information at first, withreasonable assurance (more stringent) to follow in later years.
* However,not all data points require assurance-only those specifically outlined in the European Commission's assurance framework.
* Mandatory Assurance for Some Disclosures
* ESRS 2 covers general disclosures, but only certainmetrics and targets under specific topical ESRS require external assurance.
* Appendix C of ESRS 2 outlines which disclosures require assurance.
* Entity-Specific Exemptions & Phase-in Rules
* Some disclosuresdo not require assurance if they are deemed immaterialbased on the materiality assessment.
* SMEs and first-time reportershavephased-in assurance requirements.
Thus,external assurance is not required for all ESRS 2 and topical ESRS disclosures, making the statementTrue.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - November 2024
Official References:

質問 # 38
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試験の準備方法-効率的なESRS-Professional難易度試験-有難いESRS-Professional受験対策解説集

同時に、紙の学習資料をどこにでも持ち運ぶことができます、我々の専門家は、ESRS-Professional認定試験資料について、長年働きました、さらに、実際の試験環境にいるときは、質問への回答の速度と品質を制御し、エクササイズの良い習慣を身に付けることを学ぶことができます。