Exam Name: ESRS Professional Certification Exam
Certification Provider: GRI
Corresponding Certification: GRI Sustainability Professionals
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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Introduction to the CSRD and Reporting with the ESRS | |
| How to Collect and Report Material Information under the ESRS | |
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS | |
| Digital Reporting under the CSRD | |
| Preparing for External Assurance for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
- A. Developing a list of material risks and opportunities
- B. Engaging with affected stakeholders to gather input
- C. Analyzing the legal and regulatory landscape
- D. Mapping the organization's value chain
Correct Answer: B,C,D 🗳️
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The CSRD only applies to companies headquartered in the EU.
- B. The organizations reporting under the CSRD need to follow a specific reporting format.
- C. The CSRD mandate does not require external assurance for sustainability reporting.
- D. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- E. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- F. The organizations reporting under the CSRD do not need to report value chain information.
Correct Answer: B,D,E 🗳️
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Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Marketing
- B. Health and Safety
- C. Compliance
- D. Human Resources
Correct Answer: D 🗳️
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Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.
- A. False
- B. True
Correct Answer: A 🗳️
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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. European Single Access Point (ESAP); digitally accessible; framework
- B. framework; digitally accessible; European Single Access Point (ESAP)
- C. digitally accessible; framework; European Single Access Point (ESAP)
Correct Answer: B 🗳️
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