GRI ESRS-Professional : ESRS Professional Certification Exam

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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.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A) True
B) False

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

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

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) 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)

4. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A) Financial materiality thresholds
B) Due diligence processes
C) The list of sustainability matters in ESRS 1 AR 16
D) Feedback from stakeholders

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

Solutions: