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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Verification of the company's financial statements
B. Compliance of the reporting with the relevant ESRS
C. Compliance with the requirement to tag the sustainability reporting

Question 2

Which of the following is included in the environmental section of the topical ESRS?

A. Information about the organization's financial performance
B. Disclosures relating to environmental objectives defined in the EU Taxonomy
C. Data about corporate governance and board diversity
D. Disclosures relating to social impact and labor rights

Question 3

Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A. False
B. True

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. Identify specific disclosure requirements to report.
C. Report the outcomes of the materiality assessment.
D. Conduct a financial materiality assessment.

Question 5

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

A. Internal and external stakeholders.
B. Affected stakeholders and users of sustainability statements.
C. Primary and secondary stakeholders.

Solutions: