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GRI ESRS-Professional Exam Syllabus Topics:

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

GRI ESRS Professional Certification Sample Questions:

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

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


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

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


3. Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.

A) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
B) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
C) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
D) The NFRD mandated external assurance for sustainability information in all Member States.
E) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.


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

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


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

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


Solutions:

Question # 1
Answer: A,C
Question # 2
Answer: A,C,D,E
Question # 3
Answer: A,E
Question # 4
Answer: A,B,D
Question # 5
Answer: D

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