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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Double Materiality Assessment under the ESRS | |
| How to Collect and Report Material Information under the ESRS | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Preparing for External Assurance for ESRS Reporting | |
| Digital Reporting under the CSRD | |
| Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
1. Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
A) False
B) True
2. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A) Benchmarking and gap analysis.
B) Preparing for materiality assessment.
C) Planning for external assurance.
D) Setting up internal controls and stakeholder engagement processes.
E) Focusing solely on financial data collection.
F) Disregarding stakeholder opinions.
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) digitally accessible; framework; European Single Access Point (ESAP)
B) framework; digitally accessible; European Single Access Point (ESAP)
C) European Single Access Point (ESAP); digitally accessible; framework
4. 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) False
B) True
5. Why should organizations consider reporting on sustainability? Select all options that apply.
A) Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
B) Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
C) Stakeholders increasingly expect organizations to report on their sustainability performance.
D) Reporting guarantees immediate financial gains for the organization.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A,B,C,D | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A,B,C |
