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Which of the following are key steps in preparing to develop an ESRS report? Select all that apply.
Correct Answer: A,B,D,F
Preparing anESRS reportinvolves multiple key steps to ensure compliance with CSRD requirements. Below is an evaluation of each option: * A. True-Internal controlsandstakeholder engagementare critical for ensuring accurate sustainability reporting. Stakeholders play a role inmateriality assessmentsand governance structures. * B. True-Materiality assessmentis essential to determinewhich sustainability matters are most relevantfor disclosure. The ESRS framework requires organizations to report only onmaterial sustainability topics. * C. False-Stakeholder opinions are crucialin sustainability reporting. Organizations must engage with employees, customers, investors, and affected communitiesto identify material sustainability matters. * D. True-Benchmarking and gap analysishelp companies compare their sustainability performance againstESRS requirements, industry best practices, and peer organizations. * E. False-Sustainability reporting goes beyond financial data collection.The ESRS requires environmental, social, and governance (ESG) disclosures, which include qualitative and quantitative indicators. * F. True-Planning for external assuranceis critical under the CSRD mandate, aslimited assurance is required initially, progressing toreasonable assurance by 2028. Key Steps in ESRS Report PreparationStep Purpose Internal Controls & Stakeholder Engagement Ensure accuracy and transparency in reporting Materiality Assessment Identify key sustainability topics for disclosure Benchmarking & Gap Analysis Compare with industry standards and ESRS requirements External Assurance Planning Prepare for third-party validation of sustainability data * Commission Delegated Regulation (EU) 2023/2772, Sections onMateriality Assessment, Internal Controls, and Assurance. Official References:
