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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: Preparing for External Assurance for ESRS Reporting
Topic 2: How to Collect and Report Material Information under the ESRS
Topic 3: Stakeholder Engagement for ESRS Reporting
Topic 4: Digital Reporting under the CSRD
Topic 5: Double Materiality Assessment under the ESRS
Topic 6: Introduction to the CSRD and Reporting with the ESRS

GRI ESRS Professional Certification Sample Questions:

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

  • A. Only sector-specific Disclosure Requirements
  • B. A list of Disclosure Requirements that have been complied with
  • C. A table summarizing financial performance
  • D. A specific structure prescribed by the ESRS
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?

  • A. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
  • B. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
  • C. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Explanation: Only visible for NewPassLeader members. You can sign-up / login (it's free).

Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

  • A. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
  • B. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
  • C. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Which of the following is true about setting thresholds for financial materiality under the ESRS?

  • A. Thresholds should focus exclusively on the short-term time horizon.
  • B. Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
  • C. Reputational risks cannot be considered financially material.
  • D. Organizations should only use monetary thresholds, such as revenue or costs.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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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. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
  • C. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
Reveal Solution  Discussion  0

Correct Answer: A,B  🗳️

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