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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Digital Reporting under the CSRD | |
| Topic 2: Stakeholder Engagement for ESRS Reporting | |
| Topic 3: How to Collect and Report Material Information under the ESRS | |
| Topic 4: Double Materiality Assessment under the ESRS | |
| Topic 5: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 6: Preparing for External Assurance for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
1. Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.
A) True
B) False
2. 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
3. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Marketing
B) Compliance
C) Human Resources
D) Health and Safety
4. 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) Verification of the company's financial statements
C) Compliance with the requirement to tag the sustainability reporting
5. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.
A) European Single Access Point (ESAP); digitally accessible; framework
B) digitally accessible; framework; European Single Access Point (ESAP)
C) framework; digitally accessible; European Single Access Point (ESAP)
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A,C | Question # 5 Answer: C |




