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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Governance Standards | - Business Conduct (ESRS G1)
|
| Topic 2: General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
| Topic 3: Environmental Standards | - Climate Change (ESRS E1)
|
| Topic 4: Social Standards | - Workers in the Value Chain (ESRS S2)
|
GRI ESRS Professional Certification Sample Questions:
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Marketing
- B. Compliance
- C. Human Resources
- D. Health and Safety
Correct Answer: C 🗳️
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EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.
- A. Conduct stakeholder engagement with local communities near timber supply locations.
- B. Use scientific research to validate sustainability trends and risks in the forestry sector.
- C. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
- D. Ignore potential risks in the downstream value chain, as they are less material.
Correct Answer: A,B,C 🗳️
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Which of the following statements about ESRS 2 are correct? Select all that apply.
- A. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
- B. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
- C. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
Correct Answer: A,C 🗳️
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The organizations reporting under the CSRD do not need to report value chain information.
- B. The CSRD only applies to companies headquartered in the EU.
- C. The organizations reporting under the CSRD need to follow a specific reporting format.
- D. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- E. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- F. The CSRD mandate does not require external assurance for sustainability reporting.
Correct Answer: C,D,E 🗳️
Explanation: Only visible for Actual4test members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
- A. False
- B. True
Correct Answer: A 🗳️
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