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

Question 2

Which statements about Inline XBRL are TRUE?
Select all that apply.

A. It is required under the CSRD for sustainability reporting
B. It makes reports both human-readable and machine-readable
C. It only applies to narrative disclosures, not numerical data
D. It ensures that tags are embedded within a visually clear format

Question 3

Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A. Disregarding stakeholder opinions.
B. Benchmarking and gap analysis.
C. Preparing for materiality assessment.
D. Setting up internal controls and stakeholder engagement processes.
E. Focusing solely on financial data collection.
F. Planning for external assurance.

Question 4

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. Human Resources
D. Marketing

Question 5

Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A. False
B. True

Solutions: