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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.

2. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Benchmarking and gap analysis.
B) Planning for external assurance.
C) Setting up internal controls and stakeholder engagement processes.
D) Focusing solely on financial data collection.
E) Disregarding stakeholder opinions.
F) Preparing for materiality assessment.

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

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

4. 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.

A) True
B) False

5. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A) digitally accessible; framework; European Single Access Point (ESAP)
B) framework; digitally accessible; European Single Access Point (ESAP)
C) European Single Access Point (ESAP); digitally accessible; framework

Solutions: