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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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

2. 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.

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

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

4. Which of the following is included in the environmental section of the topical ESRS?

A) Disclosures relating to social impact and labor rights
B) Data about corporate governance and board diversity
C) Information about the organization's financial performance
D) Disclosures relating to environmental objectives defined in the EU Taxonomy

5. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Setting up internal controls and stakeholder engagement processes.
B) Disregarding stakeholder opinions.
C) Preparing for materiality assessment.
D) Focusing solely on financial data collection.
E) Benchmarking and gap analysis.
F) Planning for external assurance.

Solutions: