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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 Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - General requirements and disclosures - Governance, strategy and risk management |
| Topic 3: Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS |
| Topic 4: Double Materiality Assessment | 20% | - Principles and definitions of double materiality - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities |
| Topic 5: ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Topic 6: ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
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Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
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Why should organizations consider reporting on sustainability? Select all options that apply.
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Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
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Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.
Correct Answer: B 🗳️
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