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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Stakeholder Engagement for ESRS Reporting | |
| Topic 2: Preparing for External Assurance for ESRS Reporting | |
| Topic 3: Digital Reporting under the CSRD | |
| Topic 4: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 5: Double Materiality Assessment under the ESRS | |
| Topic 6: How to Collect and Report Material Information under the ESRS |
GRI ESRS Professional Certification Sample Questions:
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. Report the outcomes of the materiality assessment.
- C. Identify specific disclosure requirements to report.
- D. Conduct a financial materiality assessment.
Correct Answer: A 🗳️
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EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.
- A. Conduct stakeholder engagement with local communities near timber supply locations.
- B. Use scientific research to validate sustainability trends and risks in the forestry sector.
- C. Ignore potential risks in the downstream value chain, as they are less material.
- D. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
Correct Answer: A,B,D 🗳️
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Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Compliance
- B. Marketing
- C. Human Resources
- D. Health and Safety
Correct Answer: C 🗳️
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. European Single Access Point (ESAP); digitally accessible; framework
- B. digitally accessible; framework; European Single Access Point (ESAP)
- C. framework; digitally accessible; European Single Access Point (ESAP)
Correct Answer: C 🗳️
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Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
- A. False
- B. True
Correct Answer: B 🗳️
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