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ESRS Professional Certification Exam

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ESRS Professional Certification Exam Questions and Answers

Questions 1

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 __________.

Options:

A.  

affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.

B.  

impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.

C.  

financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.