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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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.

2. Which of the following is included in the environmental section of the topical ESRS?

A) Information about the organization's financial performance
B) Disclosures relating to environmental objectives defined in the EU Taxonomy
C) Data about corporate governance and board diversity
D) Disclosures relating to social impact and labor rights

3. 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) False
B) True

4. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

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

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

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

Solutions: