GRI ESRS-Professional : ESRS Professional Certification Exam

ESRS-Professional pass collection

Exam Code: ESRS-Professional

Exam Name: ESRS Professional Certification Exam

Updated: Aug 07, 2026

Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Environmental Standards- Climate Change (ESRS E1)
  • 1. GHG emissions reporting
    • 2. Climate risk assessment
      • 3. Climate transition plans
        - Pollution (ESRS E2)
        • 1. Air, water, and soil pollution impacts
          - Resource Use and Circular Economy (ESRS E5)
          • 1. Waste management and circularity metrics
            - Water and Marine Resources (ESRS E3)
            • 1. Water usage and discharge reporting
              - Biodiversity and Ecosystems (ESRS E4)
              • 1. Biodiversity impact assessment
                Social Standards- Consumers and End-Users (ESRS S4)
                • 1. Product safety and responsibility
                  - Affected Communities (ESRS S3)
                  • 1. Community impact assessment
                    - Workers in the Value Chain (ESRS S2)
                    • 1. Supply chain labor practices
                      - Own Workforce (ESRS S1)
                      • 1. Training and skills development
                        • 2. Working conditions
                          • 3. Employee health and safety
                            General Requirements (ESRS Framework)- ESRS 1 – General Requirements
                            • 1. Reporting principles
                              • 2. Materiality assessment (double materiality)
                                • 3. Value chain disclosure requirements
                                  - ESRS 2 – General Disclosures
                                  • 1. Strategy and business model
                                    • 2. Governance disclosures
                                      • 3. Metrics and targets
                                        • 4. Impact, risk, and opportunity management
                                          Governance Standards- Business Conduct (ESRS G1)
                                          • 1. Anti-corruption and anti-bribery
                                            • 2. Corporate governance structure
                                              • 3. Whistleblowing mechanisms

                                                GRI ESRS Professional Certification Sample Questions:

                                                1. Indicate whether the following statement is true or false.
                                                All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

                                                A) True
                                                B) False


                                                2. What are the two categories of stakeholders identified in the ESRS?

                                                A) Affected stakeholders and users of sustainability statements.
                                                B) Internal and external stakeholders.
                                                C) Primary and secondary stakeholders.


                                                3. Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

                                                A) Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
                                                B) A sustainability topic is considered material only if it affects the organization's financial performance.
                                                C) The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
                                                D) Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
                                                E) Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.


                                                4. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

                                                A) Compliance with the requirement to tag the sustainability reporting
                                                B) Verification of the company's financial statements
                                                C) Compliance of the reporting with the relevant ESRS


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

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


                                                Solutions:

                                                Question # 1
                                                Answer: B
                                                Question # 2
                                                Answer: A
                                                Question # 3
                                                Answer: D,E
                                                Question # 4
                                                Answer: A,C
                                                Question # 5
                                                Answer: B,C,D

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