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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

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

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

Question 2

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. The list of sustainability matters in ESRS 1 AR 16
B. Financial materiality thresholds
C. Due diligence processes
D. Feedback from stakeholders

Question 3

Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A. A table summarizing financial performance
B. A list of Disclosure Requirements that have been complied with
C. Only sector-specific Disclosure Requirements
D. A specific structure prescribed by the ESRS

Question 4

Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A. False
B. True

Question 5

What disclosures must be included in the sustainability statement? Select all that apply.

A. Financial performance metrics from IFRS reports
B. Environmental objectives under the EU Taxonomy Regulation
C. Governance-related information determined by the materiality assessment
D. General Disclosure Requirements from ESRS 2

Solutions: