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GRI ESRS Professional Certification Sample Questions:
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
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.
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
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
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 Michaelia
