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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.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A) True
B) False

2. 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

3. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Engaging with affected stakeholders to gather input
B) Mapping the organization's value chain
C) Analyzing the legal and regulatory landscape
D) Developing a list of material risks and opportunities

4. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A) A specific structure prescribed by the ESRS
B) A list of Disclosure Requirements that have been complied with
C) A table summarizing financial performance
D) Only sector-specific Disclosure Requirements

5. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A) True
B) False

Solutions: