GRI ESRS Professional Certification : ESRS-Professional

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question #1
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A. The outcomes of their double materiality assessment
B. Minimum Disclosure Requirements on policies, actions, and targets
C. Information outlined in the topical ESRS and sector-specific standards
D. A general overview of their sustainability policies, even if unrelated to specific material matters

Question #2
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

A. Legal and Compliance
B. Operations
C. R&D and Product Development
D. Facilities Management

Question #3
Which of the following best describes the purpose of Step A in the double materiality assessment process?

A. Understand the organization's context, activities, and stakeholders.
B. Conduct a financial materiality assessment.
C. Identify specific disclosure requirements to report.
D. Report the outcomes of the materiality assessment.

Question #4
What are the two categories of stakeholders identified in the ESRS?

A. Affected stakeholders and users of sustainability statements.
B. Primary and secondary stakeholders.
C. Internal and external stakeholders.

Question #5
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A. The activity must be able to be 'tested' by the external assurance provider.
B. The activity must be documented and implemented according to the agreed timing.
C. The results of the activity do not need to be documented each time it is performed.
D. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.

Solutions: