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Last Update November 20, 2025
Total Questions : 40 With In-Depth Explanation
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Last Update November 20, 2025
Total Questions : 40 With In-Depth Explanation
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Last Update November 20, 2025
Total Questions : 40
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Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process. Because most __________ arise from impacts, impact materiality is often the starting point for __________.
TESTED 20 Nov 2025
