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

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

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

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

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

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

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

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

Solutions: