类别 GRI

Q24. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

Q25. 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.

Q26. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
请选择所有适用的选项。

Q27. Select all the correct steps for conducting a double materiality assessment based on the ESRS.

Q28. Which of the following best describes the purpose of Step A in the double materiality assessment process?

Q29. 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.

Q30. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

Q31. Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

Q32. Why should organizations consider reporting on sustainability? Select all options that apply.

Q33. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

Q34. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

Q35. 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.

Q36. Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization’s sustainability risks, how these risks are managed and reduced, and the organization’s performance data.

Q37. Which principles are essential for incorporating information by reference in the sustainability statement?

Q38. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.