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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

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

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

Question 2

What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A. To minimize interaction between different organizational departments
B. To reduce the overall workload by assigning all tasks to a single department
C. To create a hierarchical structure that limits communication between departments
D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

Question 3

Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A. A list of Disclosure Requirements that have been complied with
B. A specific structure prescribed by the ESRS
C. Only sector-specific Disclosure Requirements
D. A table summarizing financial performance

Question 4

Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

A. True
B. False

Question 5

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

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

Solutions: