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GRI ESRS-Professional Exam Overview:
| Certification Vendor: | Global Reporting Initiative (GRI) |
|---|---|
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Exam Price: | EUR 250 |
| Real Exam Qty: | 40 |
| Passing Score: | 75% |
| Related Certifications: | GRI Certified ESRS Sustainability Professional |
| Certificate Validity Period: | 1 year |
| Exam Duration: | 60 minutes |
| Available Languages: | English |
| Exam Format: | Single Choice, True/False, Complete the Sentence, Multiple Choice |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy using secure browser, webcam and microphone monitoring. |
| Pre Condition: | Candidates must complete all six required ESRS Professional Certification Program courses before becoming eligible to take the certification exam. |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Preparing for External Assurance for ESRS Reporting | |
| How to Collect and Report Material Information under the ESRS | |
| Digital Reporting under the CSRD | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS |
GRI ESRS Professional Certification Sample Questions:
Question 1
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
A. False
B. True
Question 2
Why should organizations consider reporting on sustainability? Select all options that apply.
A. Reporting guarantees immediate financial gains for the organization.
B. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
C. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
D. Stakeholders increasingly expect organizations to report on their sustainability performance.
Question 3
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
A. False
B. True
Question 4
Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A. ESRS 1; ESRS 2; topical standards; sector-specific standards
B. topical standards; ESRS 2; ESRS 1; sector-specific standards
C. ESRS 2; topical standards; sector-specific standards; ESRS 1
D. ESRS 2; ESRS 1; topical standards; sector-specific standards
Question 5
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
A. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
B. The CSRD only applies to companies headquartered in the EU.
C. The organizations reporting under the CSRD do not need to report value chain information.
D. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
E. The CSRD mandate does not require external assurance for sustainability reporting.
F. The organizations reporting under the CSRD need to follow a specific reporting format.
Solutions:
| Question 1 Answer: B | Question 2 Answer: B,C,D | Question 3 Answer: B | Question 4 Answer: A | Question 5 Answer: A,D,F |
By Tess
