Valid ESRS-Professional Dumps shared by ExamDiscuss.com for Helping Passing ESRS-Professional Exam! ExamDiscuss.com now offer the newest ESRS-Professional exam dumps, the ExamDiscuss.com ESRS-Professional exam questions have been updated and answers have been corrected get the newest ExamDiscuss.com ESRS-Professional dumps with Test Engine here:
Which of the following statements about ESRS 2 are correct? Select all that apply.
Correct Answer: A,C
* ESRS 2 is a cross-cutting, sector-agnostic standard (Option A) * ESRS 2 appliesto all undertakings, regardless of sector or industry. * It establishesgeneral disclosuresthat cover governance, strategy, materiality, risks, and sustainability metrics. * Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C) * Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption. * For instance, disclosures related tobiodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can beomitted for the first 1-2 years, depending on company size. * B. Reporting organizations don't have to address all disclosure requirements in ESRS 2 * This is incorrect becauseESRS 2 disclosures are mandatory for all reporting organizations. Only topical ESRS requirements depend on materiality assessments. * Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard. * EFRAG Compilation Explanations (January-July 2024), Appendix C- Lists ESRS 2 disclosures with phase-in provisions. Incorrect Answer:Official References:
