Which of the following correctly fills the gaps in the paragraph below? The first set of the ESRS consist of several standards The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported. The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change. Finally, the last group includes the __________ which are currently under development.

What are the two categories of stakeholders identified in the ESRS?

Indicate whether the following statement is true or false. Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

Indicate whether the following statement is true or false. Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholders for the materiality assessment.

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 __________.