GRI ESRS-Professional : ESRS Professional Certification Exam

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GRI ESRS Professional Certification Sample Questions:

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

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

2. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Mapping the organization's value chain
B) Developing a list of material risks and opportunities
C) Analyzing the legal and regulatory landscape
D) Engaging with affected stakeholders to gather input

3. How do the ESRS define stakeholders?

A) Those who can affect or be affected by the undertaking.
B) Those who can support or benefit from the undertaking.
C) Those who can influence or contribute to the undertaking.

4. 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) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

5. 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

Solutions: