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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Environmental Standards | - Climate Change (ESRS E1)
|
| Social Standards | - Consumers and End-Users (ESRS S4)
|
| General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
| Governance Standards | - Business Conduct (ESRS G1)
|
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 |






