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| Section | Weight | Objectives |
|---|---|---|
| ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Double Materiality Assessment | 20% | - Principles and definitions of double materiality - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - Governance, strategy and risk management - General requirements and disclosures |
| ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| ESRS Topic Standards – Social (S) | 15% | - Workers in the undertaking, value chain and affected communities - Human rights, labor standards and social protection |
1. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
A) Facilities Management
B) R&D and Product Development
C) Legal and Compliance
D) Operations
2. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
A) Mapping the organization's value chain
B) Analyzing the legal and regulatory landscape
C) Engaging with affected stakeholders to gather input
D) Developing a list of material risks and opportunities
3. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.
A) True
B) False
4. Which principles are essential for incorporating information by reference in the sustainability statement?
A) It can be published later than the management report.
B) The referenced information must be clearly identified in the original document.
C) It must meet the same level of assurance as the sustainability statement.
D) It must comply with digitalization requirements.
5. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A) Planning for external assurance.
B) Disregarding stakeholder opinions.
C) Setting up internal controls and stakeholder engagement processes.
D) Preparing for materiality assessment.
E) Focusing solely on financial data collection.
F) Benchmarking and gap analysis.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A,B,C | Question # 3 Answer: B | Question # 4 Answer: B,C,D | Question # 5 Answer: A,C,D,F |
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