GRI ESRS Professional Certification : ESRS-Professional

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

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

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

2. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

A) due diligence; the materiality assessment; the material impacts, risks, and opportunities
B) the material impacts, risks, and opportunities; due diligence; the materiality assessment
C) the materiality assessment; the material impacts, risks, and opportunities; due diligence
D) the materiality assessment; due diligence; the material impacts, risks, and opportunities

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

4. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
B) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C) Reporting organizations don't have to address all disclosure requirements in ESRS 2.

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

Solutions: