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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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

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

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

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

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) Report the outcomes of the materiality assessment.
D) Identify specific disclosure requirements to report.

5. 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) True
B) False

Solutions: