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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A. True
B. False

Question 2

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Compliance of the reporting with the relevant ESRS
B. Compliance with the requirement to tag the sustainability reporting
C. Verification of the company's financial statements

Question 3

What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
B. To reduce the overall workload by assigning all tasks to a single department
C. To minimize interaction between different organizational departments
D. To create a hierarchical structure that limits communication between departments

Question 4

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. True
B. False

Question 5

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

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

Solutions: