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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

A) Legal and Compliance
B) R&D and Product Development
C) Facilities Management
D) Operations

2. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
B) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
C) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.

3. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Mapping the organization's value chain
B) Analyzing the legal and regulatory landscape
C) Developing a list of material risks and opportunities
D) Engaging with affected stakeholders to gather input

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. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A) The CSRD mandate does not require external assurance for sustainability reporting.
B) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
C) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
D) The organizations reporting under the CSRD need to follow a specific reporting format.
E) The CSRD only applies to companies headquartered in the EU.
F) The organizations reporting under the CSRD do not need to report value chain information.

Solutions: