GRI ESRS Professional Certification - ESRS-Professional Exam Practice Test
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
Correct Answer: D
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Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
Select all that apply.
Correct Answer: A,B,D,E
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Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.
Correct Answer: B,D
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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.
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.
Correct Answer: A
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Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
Correct Answer: A
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