Exam Name: ESRS Professional Certification Exam
Certification Provider: GRI
Corresponding Certification: GRI Sustainability Professionals
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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - General requirements and disclosures - Governance, strategy and risk management |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
| ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| Double Materiality Assessment | 20% | - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation - Principles and definitions of double materiality |
| ESRS Topic Standards – Social (S) | 15% | - Workers in the undertaking, value chain and affected communities - Human rights, labor standards and social protection |
GRI ESRS Professional Certification Sample Questions:
Which of the following best describes the purpose of Step A in the double materiality assessment process?
- A. Report the outcomes of the materiality assessment.
- B. Identify specific disclosure requirements to report.
- C. Understand the organization's context, activities, and stakeholders.
- D. Conduct a financial materiality assessment.
Correct Answer: C 🗳️
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How do the ESRS define stakeholders?
- A. Those who can influence or contribute to the undertaking.
- B. Those who can support or benefit from the undertaking.
- C. Those who can affect or be affected by the undertaking.
Correct Answer: C 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.
- A. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
- B. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
- C. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
Correct Answer: B 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.
- A. False
- B. True
Correct Answer: A 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
- A. False
- B. True
Correct Answer: A 🗳️
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