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GRI ESRS Professional Certification Sample Questions:

1. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A) digitally accessible; framework; European Single Access Point (ESAP)
B) framework; digitally accessible; European Single Access Point (ESAP)
C) European Single Access Point (ESAP); digitally accessible; framework

2. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.

3. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Focusing solely on financial data collection.
B) Preparing for materiality assessment.
C) Benchmarking and gap analysis.
D) Setting up internal controls and stakeholder engagement processes.
E) Disregarding stakeholder opinions.
F) Planning for external assurance.

4. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Human Resources
B) Health and Safety
C) Compliance
D) Marketing

5. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.

A) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
B) The CSRD mandate does not require external assurance for sustainability reporting.
C) The CSRD only applies to companies headquartered in the EU.
D) The organizations reporting under the CSRD do not need to report value chain information.
E) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
F) The organizations reporting under the CSRD need to follow a specific reporting format.

Solutions: