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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

What disclosures must be included in the sustainability statement? Select all that apply.

A. General Disclosure Requirements from ESRS 2
B. Governance-related information determined by the materiality assessment
C. Environmental objectives under the EU Taxonomy Regulation
D. Financial performance metrics from IFRS reports

Question 2

Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Setting up internal controls and stakeholder engagement processes.
B. Disregarding stakeholder opinions.
C. Focusing solely on financial data collection.
D. Planning for external assurance.
E. Preparing for materiality assessment.
F. Benchmarking and gap analysis.

Question 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. digitally accessible; framework; European Single Access Point (ESAP)
B. European Single Access Point (ESAP); digitally accessible; framework
C. framework; digitally accessible; European Single Access Point (ESAP)

Question 4

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

Question 5

Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A. False
B. True

Solutions: