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

2. What are the two categories of stakeholders identified in the ESRS?

A) Primary and secondary stakeholders.
B) Internal and external stakeholders.
C) Affected stakeholders and users of sustainability statements.

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

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

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

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

5. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

Solutions: