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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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

2. 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.

3. 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.

4. 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.

5. 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.

Solutions: