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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?

A) The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
B) The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
C) The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.

2. 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

3. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A) European Single Access Point (ESAP); digitally accessible; framework
B) framework; digitally accessible; European Single Access Point (ESAP)
C) digitally accessible; framework; European Single Access Point (ESAP)

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

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

5. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

A) topical standards; ESRS 2; ESRS 1; sector-specific standards
B) ESRS 2; topical standards; sector-specific standards; ESRS 1
C) ESRS 1; ESRS 2; topical standards; sector-specific standards
D) ESRS 2; ESRS 1; topical standards; sector-specific standards

Solutions: