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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A. False
B. True

Question 2

Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A. Compliance
B. Human Resources
C. Marketing
D. Health and Safety

Question 3

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.

A. topical standards; ESRS 2; ESRS 1; sector-specific standards
B. ESRS 2; topical standards; sector-specific standards; ESRS 1
C. ESRS 2; ESRS 1; topical standards; sector-specific standards
D. ESRS 1; ESRS 2; topical standards; sector-specific standards

Question 4

Which of the following best describes the purpose of Step A in the double materiality assessment process?

A. Understand the organization's context, activities, and stakeholders.
B. Conduct a financial materiality assessment.
C. Identify specific disclosure requirements to report.
D. Report the outcomes of the materiality assessment.

Question 5

Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A. Mapping the organization's value chain
B. Analyzing the legal and regulatory landscape
C. Developing a list of material risks and opportunities
D. Engaging with affected stakeholders to gather input

Solutions: