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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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) True
B) False

2. Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

A) Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
B) Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
C) A sustainability topic is considered material only if it affects the organization's financial performance.
D) The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
E) Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.

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

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

4. Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A) True
B) False

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

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

Solutions: