GRI Sustainability Professionals ESRS-Professional

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. How do the ESRS define stakeholders?

A) Those who can support or benefit from the undertaking.
B) Those who can influence or contribute to the undertaking.
C) Those who can affect or be affected by the undertaking.

2. What features define a digital reporting platform? Select all that apply.

A) Real-time updates and compliance tools
B) Structured data formats
C) Interactive dashboards
D) Manual data entry processes

3. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

A) the materiality assessment; the material impacts, risks, and opportunities; due diligence
B) due diligence; the materiality assessment; the material impacts, risks, and opportunities
C) the materiality assessment; due diligence; the material impacts, risks, and opportunities
D) the material impacts, risks, and opportunities; due diligence; the materiality assessment

4. 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) True
B) False

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

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

Solutions: