GRI ESRS-Professional : ESRS Professional Certification Exam

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

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. Mapping the organization's value chain
C. Analyzing the legal and regulatory landscape
D. Developing a list of material risks and opportunities

Question 2

Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A. True
B. False

Question 3

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Compliance with the requirement to tag the sustainability reporting
B. Verification of the company's financial statements
C. Compliance of the reporting with the relevant ESRS

Question 4

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. True
B. False

Question 5

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

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

Solutions: