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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Stakeholder Engagement for ESRS Reporting | |
| Digital Reporting under the CSRD | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Preparing for External Assurance for ESRS Reporting | |
| Double Materiality Assessment under the ESRS | |
| How to Collect and Report Material Information under the ESRS |
GRI ESRS Professional Certification Sample Questions:
1. What disclosures must be included in the sustainability statement? Select all that apply.
A) Environmental objectives under the EU Taxonomy Regulation
B) Governance-related information determined by the materiality assessment
C) Financial performance metrics from IFRS reports
D) General Disclosure Requirements from ESRS 2
2. What features define a digital reporting platform? Select all that apply.
A) Structured data formats
B) Manual data entry processes
C) Interactive dashboards
D) Real-time updates and compliance tools
3. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Health and Safety
B) Compliance
C) Marketing
D) Human Resources
4. Which of the following is true about setting thresholds for financial materiality under the ESRS?
A) Thresholds should focus exclusively on the short-term time horizon.
B) Organizations should only use monetary thresholds, such as revenue or costs.
C) Reputational risks cannot be considered financially material.
D) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
5. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
A) Engaging with affected stakeholders to gather input
B) Developing a list of material risks and opportunities
C) Analyzing the legal and regulatory landscape
D) Mapping the organization's value chain
Solutions:
| Question # 1 Answer: A,B,D | Question # 2 Answer: A,C,D | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: A,C,D |
