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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: How to Collect and Report Material Information under the ESRS | |
| Topic 2: Preparing for External Assurance for ESRS Reporting | |
| Topic 3: Stakeholder Engagement for ESRS Reporting | |
| Topic 4: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 5: Double Materiality Assessment under the ESRS | |
| Topic 6: Digital Reporting under the CSRD |
GRI ESRS Professional Certification Sample Questions:
Question 1
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
A. Analyzing the legal and regulatory landscape
B. Developing a list of material risks and opportunities
C. Engaging with affected stakeholders to gather input
D. Mapping the organization's value chain
Question 2
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
A. Compliance of the reporting with the relevant ESRS
B. Verification of the company's financial statements
C. Compliance with the requirement to tag the sustainability reporting
Question 3
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. False
B. True
Question 4
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
A. False
B. True
Question 5
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.
A. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
Solutions:
| Question 1 Answer: A,C,D | Question 2 Answer: A,C | Question 3 Answer: B | Question 4 Answer: B | Question 5 Answer: A |
