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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Environmental Standards- Resource Use and Circular Economy (ESRS E5)
  • 1. Waste management and circularity metrics
    - Biodiversity and Ecosystems (ESRS E4)
    • 1. Biodiversity impact assessment
      - Water and Marine Resources (ESRS E3)
      • 1. Water usage and discharge reporting
        - Pollution (ESRS E2)
        • 1. Air, water, and soil pollution impacts
          - Climate Change (ESRS E1)
          • 1. Climate risk assessment
            • 2. GHG emissions reporting
              • 3. Climate transition plans
                Social Standards- Affected Communities (ESRS S3)
                • 1. Community impact assessment
                  - Workers in the Value Chain (ESRS S2)
                  • 1. Supply chain labor practices
                    - Consumers and End-Users (ESRS S4)
                    • 1. Product safety and responsibility
                      - Own Workforce (ESRS S1)
                      • 1. Employee health and safety
                        • 2. Training and skills development
                          • 3. Working conditions
                            Governance Standards- Business Conduct (ESRS G1)
                            • 1. Anti-corruption and anti-bribery
                              • 2. Whistleblowing mechanisms
                                • 3. Corporate governance structure
                                  General Requirements (ESRS Framework)- ESRS 1 – General Requirements
                                  • 1. Materiality assessment (double materiality)
                                    • 2. Value chain disclosure requirements
                                      • 3. Reporting principles
                                        - ESRS 2 – General Disclosures
                                        • 1. Impact, risk, and opportunity management
                                          • 2. Governance disclosures
                                            • 3. Metrics and targets
                                              • 4. Strategy and business model

                                                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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