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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Stakeholder Engagement for ESRS Reporting | |
| Preparing for External Assurance for ESRS Reporting | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Double Materiality Assessment under the ESRS | |
| Digital Reporting under the CSRD | |
| How to Collect and Report Material Information under the ESRS |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.
A) the material impacts, risks, and opportunities; due diligence; the materiality assessment
B) the materiality assessment; the material impacts, risks, and opportunities; due diligence
C) due diligence; the materiality assessment; the material impacts, risks, and opportunities
D) the materiality assessment; due diligence; the material impacts, risks, and opportunities
2. 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) True
B) False
3. Which statements about Inline XBRL are TRUE?
Select all that apply.
A) It is required under the CSRD for sustainability reporting
B) It ensures that tags are embedded within a visually clear format
C) It only applies to narrative disclosures, not numerical data
D) It makes reports both human-readable and machine-readable
4. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.
A) Due diligence processes
B) Financial materiality thresholds
C) Feedback from stakeholders
D) The list of sustainability matters in ESRS 1 AR 16
5. Which principles are essential for incorporating information by reference in the sustainability statement?
A) It must comply with digitalization requirements.
B) It must meet the same level of assurance as the sustainability statement.
C) It can be published later than the management report.
D) The referenced information must be clearly identified in the original document.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A,B,D | Question # 4 Answer: A,C,D | Question # 5 Answer: A,B,D |
