Passing exam with ESRS-Professional latest training materials
Prepare and pass exam with our GRI ESRS-Professional training material, here you will achieve your dream easily With TrainingQuiz!
Updated: Jul 31, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
Download Limit: Unlimited
The professional and accurate ESRS-Professional Training Materials with the best precise contents is helping canidates pass for sure!
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GRI ESRS-Professional Exam Overview:
| Exam Name: | GRI ESRS Professional Certification Exam (ESRS-Professional) |
| Exam Number: | ESRS-Professional |
| Related Certifications: | GRI Professional Certification ESG Reporting Certifications Sustainability Reporting Certifications |
| Available Languages: | English |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
| Social Standards | - Consumers and End-Users (ESRS S4)
|
| Environmental Standards | - Water and Marine Resources (ESRS E3)
|
| Governance Standards | - Business Conduct (ESRS G1)
|
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) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
2. 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
3. Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
A) The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
B) The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
C) The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
4. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
A) Verification of the company's financial statements
B) Compliance of the reporting with the relevant ESRS
C) Compliance with the requirement to tag the sustainability reporting
5. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Human Resources
B) Compliance
C) Health and Safety
D) Marketing
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: B,C | Question # 5 Answer: A |
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