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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A) False
B) True

2. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Engaging with affected stakeholders to gather input
B) Analyzing the legal and regulatory landscape
C) Mapping the organization's value chain
D) Developing a list of material risks and opportunities

3. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Engaging with affected stakeholders to gather input
B) Analyzing the legal and regulatory landscape
C) Mapping the organization's value chain
D) Developing a list of material risks and opportunities

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. 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: