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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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

2. Which of the following is included in the environmental section of the topical ESRS?

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

3. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A) False
B) True

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

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

5. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A) Information outlined in the topical ESRS and sector-specific standards
B) The outcomes of their double materiality assessment
C) A general overview of their sustainability policies, even if unrelated to specific material matters
D) Minimum Disclosure Requirements on policies, actions, and targets

Solutions: