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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.
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

2. Which of the following best describes the purpose of Step A in the double materiality assessment process?

A) Report the outcomes of the materiality assessment.
B) Understand the organization's context, activities, and stakeholders.
C) Conduct a financial materiality assessment.
D) Identify specific disclosure requirements to report.

3. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A) The organizations reporting under the CSRD do not need to report value chain information.
B) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
C) The CSRD mandate does not require external assurance for sustainability reporting.
D) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
E) The CSRD only applies to companies headquartered in the EU.
F) The organizations reporting under the CSRD need to follow a specific reporting format.

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

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

5. How do the ESRS define stakeholders?

A) Those who can support or benefit from the undertaking.
B) Those who can affect or be affected by the undertaking.
C) Those who can influence or contribute to the undertaking.

Solutions: