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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

Question 1

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. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.

Question 2

Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A. True
B. False

Question 3

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. True
B. False

Question 4

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

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

Question 5

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

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

Solutions: