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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

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

2. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A) True
B) False

3. Which principles are essential for incorporating information by reference in the sustainability statement?

A) It must meet the same level of assurance as the sustainability statement.
B) The referenced information must be clearly identified in the original document.
C) It can be published later than the management report.
D) It must comply with digitalization requirements.

4. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A) To minimize interaction between different organizational departments
B) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
C) To reduce the overall workload by assigning all tasks to a single department
D) To create a hierarchical structure that limits communication between departments

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) True
B) False

Solutions: