Preparing an ESRS report involves multiple key steps to ensure compliance with CSRD requirements.

Below is an evaluation of each option:

A . True – Internal controls and stakeholder engagement are critical for ensuring accurate

sustainability reporting. Stakeholders play a role in materiality assessments and governance

structures​.

B . True – Materiality assessment is essential to determine which sustainability matters are most

relevant for disclosure. The ESRS framework requires organizations to report only on material

sustainability topics​.

C . False – Stakeholder opinions are crucial in sustainability reporting. Organizations must engage

with employees, customers, investors, and affected communities to identify material sustainability

matters​.

D . True – Benchmarking and gap analysis help companies compare their sustainability performance

against ESRS 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 assurance is critical under the CSRD mandate, as limited assurance is

required initially, progressing to reasonable assurance by 2028​.

Key Steps in ESRS Report Preparation

Step

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

Official Reference:

Commission Delegated Regulation (EU) 2023/2772, Sections on Materiality Assessment, Internal

Controls, and Assurance​.

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