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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Double Materiality Assessment under the ESRS | |
| Topic 2: How to Collect and Report Material Information under the ESRS | |
| Topic 3: Preparing for External Assurance for ESRS Reporting | |
| Topic 4: Digital Reporting under the CSRD | |
| Topic 5: Stakeholder Engagement for ESRS Reporting | |
| Topic 6: Introduction to the CSRD and Reporting with the ESRS |
GRI ESRS Professional Certification Sample Questions:
What features define a digital reporting platform? Select all that apply.
- A. Manual data entry processes
- B. Structured data formats
- C. Real-time updates and compliance tools
- D. Interactive dashboards
Correct Answer: B,C,D 🗳️
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Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Human Resources
- B. Compliance
- C. Health and Safety
- D. Marketing
Correct Answer: A 🗳️
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Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
- A. Only sector-specific Disclosure Requirements
- B. A list of Disclosure Requirements that have been complied with
- C. A specific structure prescribed by the ESRS
- D. A table summarizing financial performance
Correct Answer: B 🗳️
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Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.
- A. True
- B. False
Correct Answer: A 🗳️
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What are the two categories of stakeholders identified in the ESRS?
- A. Primary and secondary stakeholders.
- B. Affected stakeholders and users of sustainability statements.
- C. Internal and external stakeholders.
Correct Answer: B 🗳️
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