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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Introduction to the CSRD and Reporting with the ESRS | |
| Preparing for External Assurance for ESRS Reporting | |
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS | |
| How to Collect and Report Material Information under the ESRS | |
| Digital Reporting under the CSRD |
GRI ESRS Professional Certification Sample Questions:
What disclosures must be included in the sustainability statement? Select all that apply.
- A. Environmental objectives under the EU Taxonomy Regulation
- B. General Disclosure Requirements from ESRS 2
- C. Financial performance metrics from IFRS reports
- D. Governance-related information determined by the materiality assessment
Correct Answer: A,B,D 🗳️
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Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
- A. Operations
- B. R&D and Product Development
- C. Facilities Management
- D. Legal and Compliance
Correct Answer: C 🗳️
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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
Correct Answer: B 🗳️
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Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
- A. Compliance of the reporting with the relevant ESRS
- B. Compliance with the requirement to tag the sustainability reporting
- C. Verification of the company's financial statements
Correct Answer: A,B 🗳️
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Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
- A. Mapping the organization's value chain
- B. Developing a list of material risks and opportunities
- C. Analyzing the legal and regulatory landscape
- D. Engaging with affected stakeholders to gather input
Correct Answer: A,C,D 🗳️
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