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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
B) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
C) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.

2. 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) Legal and Compliance
C) Facilities Management
D) Operations

3. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Marketing
B) Human Resources
C) Compliance
D) Health and Safety

4. What are the two categories of stakeholders identified in the ESRS?

A) Internal and external stakeholders.
B) Primary and secondary stakeholders.
C) Affected stakeholders and users of sustainability statements.

5. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) False
B) True

Solutions: