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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Stakeholder Engagement for ESRS Reporting | |
| Topic 2: How to Collect and Report Material Information under the ESRS | |
| Topic 3: Digital Reporting under the CSRD | |
| Topic 4: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 5: Preparing for External Assurance for ESRS Reporting | |
| Topic 6: Double Materiality Assessment under the ESRS |
GRI ESRS Professional Certification Sample Questions:
1. 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
2. How do the ESRS define stakeholders?
A) Those who can support or benefit from the undertaking.
B) Those who can influence or contribute to the undertaking.
C) Those who can affect or be affected by the undertaking.
3. 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) False
B) True
4. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
A) False
B) True
5. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Marketing
B) Human Resources
C) Health and Safety
D) Compliance
Solutions:
| Question # 1 Answer: A,B | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: B |
