GRI ESRS-Professional

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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) Compliance
B) Health and Safety
C) Human Resources
D) Marketing

2. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Analyzing the legal and regulatory landscape
B) Developing a list of material risks and opportunities
C) Mapping the organization's value chain
D) Engaging with affected stakeholders to gather input

3. What disclosures must be included in the sustainability statement? Select all that apply.

A) Financial performance metrics from IFRS reports
B) Governance-related information determined by the materiality assessment
C) Environmental objectives under the EU Taxonomy Regulation
D) General Disclosure Requirements from ESRS 2

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

5. 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

Solutions: