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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Governance Standards | - Business Conduct (ESRS G1)
|
| Topic 2: Environmental Standards | - Resource Use and Circular Economy (ESRS E5)
|
| Topic 3: General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
| Topic 4: Social Standards | - Own Workforce (ESRS S1)
|
GRI ESRS Professional Certification Sample Questions:
What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
- A. To create a hierarchical structure that limits communication between departments
- B. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
- C. To reduce the overall workload by assigning all tasks to a single department
- D. To minimize interaction between different organizational departments
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What disclosures must be included in the sustainability statement? Select all that apply.
- A. Governance-related information determined by the materiality assessment
- B. General Disclosure Requirements from ESRS 2
- C. Financial performance metrics from IFRS reports
- D. Environmental objectives under the EU Taxonomy Regulation
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The organizations reporting under the CSRD do not need to report value chain information.
- B. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- C. The CSRD only applies to companies headquartered in the EU.
- D. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- E. The organizations reporting under the CSRD need to follow a specific reporting format.
- F. The CSRD mandate does not require external assurance for sustainability reporting.
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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 maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
- C. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
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Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
- A. True
- B. False
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