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Last Updated: Sep 10, 2026
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| Section | Objectives |
|---|---|
| Governance Standards | - Business Conduct (ESRS G1)
|
| General Requirements (ESRS Framework) | - ESRS 2 – General Disclosures
|
| Social Standards | - Consumers and End-Users (ESRS S4)
|
| Environmental Standards | - Pollution (ESRS E2)
|
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
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Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.
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Which principles are essential for incorporating information by reference in the sustainability statement?
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Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
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Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.
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