Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Certification Provider: GRI
Corresponding Certification: GRI Sustainability Professionals
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GRI ESRS-Professional Exam Syllabus Topics:

SectionWeightObjectives
ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2)25%- Measurement, reporting and assurance principles
- Governance, strategy and risk management
- General requirements and disclosures
Introduction to ESRS and Regulatory Context15%- Scope and application of ESRS requirements
- Overview of CSRD and ESRS
- Relationship between GRI Standards and ESRS
Double Materiality Assessment20%- Principles and definitions of double materiality
- Assessment methodologies and documentation
- Process for identifying impacts, risks and opportunities
ESRS Topic Standards – Governance (G)10%- Corporate governance, ethics and anti-corruption
- Stakeholder engagement and compliance
ESRS Topic Standards – Social (S)15%- Workers in the undertaking, value chain and affected communities
- Human rights, labor standards and social protection
ESRS Topic Standards – Environmental (E)15%- Resource use and circular economy
- Climate change, pollution, water and biodiversity

GRI ESRS Professional Certification Sample Questions:

Which principles are essential for incorporating information by reference in the sustainability statement?

  • A. The referenced information must be clearly identified in the original document.
  • B. It must comply with digitalization requirements.
  • C. It can be published later than the management report.
  • D. It must meet the same level of assurance as the sustainability statement.
Reveal Solution  Discussion  0

Correct Answer: A,B,D  🗳️

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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 minimize interaction between different organizational departments
  • D. To reduce the overall workload by assigning all tasks to a single department
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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What features define a digital reporting platform? Select all that apply.

  • A. Structured data formats
  • B. Real-time updates and compliance tools
  • C. Interactive dashboards
  • D. Manual data entry processes
Reveal Solution  Discussion  0

Correct Answer: A,B,C  🗳️

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Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

  • A. ESRS 2; topical standards; sector-specific standards; ESRS 1
  • B. ESRS 1; ESRS 2; topical standards; sector-specific standards
  • C. topical standards; ESRS 2; ESRS 1; sector-specific standards
  • D. ESRS 2; ESRS 1; topical standards; sector-specific standards
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

  • A. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
  • B. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
  • C. A sustainability topic is considered material only if it affects the organization's financial performance.
  • D. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
  • E. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
Reveal Solution  Discussion  0

Correct Answer: A,E  🗳️

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