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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| Topic 2: ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Topic 3: Double Materiality Assessment | 20% | - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality |
| Topic 4: ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Topic 5: Introduction to ESRS and Regulatory Context | 15% | - Relationship between GRI Standards and ESRS - Scope and application of ESRS requirements - Overview of CSRD and ESRS |
| Topic 6: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Governance, strategy and risk management - Measurement, reporting and assurance principles - General requirements and disclosures |
Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
Correct Answer: C,D 🗳️
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Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
Correct Answer: B,C 🗳️
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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.
Correct Answer: A 🗳️
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Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
Correct Answer: B 🗳️
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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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