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Last Updated: Aug 28, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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| Section | Objectives |
|---|---|
| Topic 1: Governance Standards | - Business Conduct (ESRS G1)
|
| Topic 2: Social Standards | - Own Workforce (ESRS S1)
|
| Topic 3: Environmental Standards | - Climate Change (ESRS E1)
|
| Topic 4: General Requirements (ESRS Framework) | - ESRS 2 – General Disclosures
|
Question 1
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A. Disregarding stakeholder opinions.
B. Focusing solely on financial data collection.
C. Preparing for materiality assessment.
D. Benchmarking and gap analysis.
E. Setting up internal controls and stakeholder engagement processes.
F. Planning for external assurance.
Question 2
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A. Marketing
B. Health and Safety
C. Human Resources
D. Compliance
Question 3
What features define a digital reporting platform? Select all that apply.
A. Manual data entry processes
B. Real-time updates and compliance tools
C. Structured data formats
D. Interactive dashboards
Question 4
Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.
A. digitally accessible; framework; European Single Access Point (ESAP)
B. European Single Access Point (ESAP); digitally accessible; framework
C. framework; digitally accessible; European Single Access Point (ESAP)
Question 5
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. Operations
D. Legal and Compliance
Solutions:
| Question 1 Answer: C,D,E,F | Question 2 Answer: C | Question 3 Answer: B,C,D | Question 4 Answer: C | Question 5 Answer: A |
Atwood
Brandon
Daniel
Fitch
Hugh
Larry
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