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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| How to Collect and Report Material Information under the ESRS | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Digital Reporting under the CSRD | |
| Preparing for External Assurance for ESRS Reporting | |
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS |
GRI ESRS Professional Certification Sample Questions:
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. False
- B. True
Correct Answer: B 🗳️
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Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
- A. False
- B. True
Correct Answer: B 🗳️
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What features define a digital reporting platform? Select all that apply.
- A. Interactive dashboards
- B. Manual data entry processes
- C. Real-time updates and compliance tools
- D. Structured data formats
Correct Answer: A,C,D 🗳️
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Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
- A. R&D and Product Development
- B. Operations
- C. Facilities Management
- D. Legal and Compliance
Correct Answer: C 🗳️
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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 materiality assessment; the material impacts, risks, and opportunities; due diligence
- B. the materiality assessment; due diligence; the material impacts, risks, and opportunities
- C. the material impacts, risks, and opportunities; due diligence; the materiality assessment
- D. due diligence; the materiality assessment; the material impacts, risks, and opportunities
Correct Answer: D 🗳️
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