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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A) Information outlined in the topical ESRS and sector-specific standards
B) The outcomes of their double materiality assessment
C) Minimum Disclosure Requirements on policies, actions, and targets
D) A general overview of their sustainability policies, even if unrelated to specific material matters

2. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Setting up internal controls and stakeholder engagement processes.
B) Disregarding stakeholder opinions.
C) Planning for external assurance.
D) Focusing solely on financial data collection.
E) Preparing for materiality assessment.
F) Benchmarking and gap analysis.

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

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

5. 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

Solutions: