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GRI ESRS Professional Certification Sample Questions:

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

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

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

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.

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: