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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Environmental Standards | - Resource Use and Circular Economy (ESRS E5)
|
| Social Standards | - Affected Communities (ESRS S3)
|
| Governance Standards | - Business Conduct (ESRS G1)
|
| General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
GRI ESRS Professional Certification Sample Questions:
1. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
A) To reduce the overall workload by assigning all tasks to a single department
B) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
C) To minimize interaction between different organizational departments
D) To create a hierarchical structure that limits communication between departments
2. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
A) A specific structure prescribed by the ESRS
B) Only sector-specific Disclosure Requirements
C) A table summarizing financial performance
D) A list of Disclosure Requirements that have been complied with
3. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
A) Facilities Management
B) Operations
C) Legal and Compliance
D) R&D and Product Development
4. Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.
A) True
B) False
5. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A) Disregarding stakeholder opinions.
B) Preparing for materiality assessment.
C) Benchmarking and gap analysis.
D) Setting up internal controls and stakeholder engagement processes.
E) Planning for external assurance.
F) Focusing solely on financial data collection.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: B,C,D,E |

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