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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS |
| Double Materiality Assessment | 20% | - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality - Assessment methodologies and documentation |
| ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
GRI ESRS Professional Certification Sample Questions:
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
- A. True
- B. False
Correct Answer: A 🗳️
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Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
- A. Mapping the organization's value chain
- B. Analyzing the legal and regulatory landscape
- C. Developing a list of material risks and opportunities
- D. Engaging with affected stakeholders to gather input
Correct Answer: A,B,D 🗳️
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- B. The CSRD only applies to companies headquartered in the EU.
- C. The organizations reporting under the CSRD do not need to report value chain information.
- D. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- E. The organizations reporting under the CSRD need to follow a specific reporting format.
- F. The CSRD mandate does not require external assurance for sustainability reporting.
Correct Answer: A,D,E 🗳️
Explanation: Only visible for ExamcollectionPass members. You can sign-up / login (it's free).
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
- A. Compliance of the reporting with the relevant ESRS
- B. Compliance with the requirement to tag the sustainability reporting
- C. Verification of the company's financial statements
Correct Answer: A,B 🗳️
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Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.
- A. Due diligence processes
- B. The list of sustainability matters in ESRS 1 AR 16
- C. Financial materiality thresholds
- D. Feedback from stakeholders
Correct Answer: A,B,D 🗳️
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