GRI ESRS-Professional Valid Test : ESRS Professional Certification Exam

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

A) the material impacts, risks, and opportunities; due diligence; the materiality assessment
B) the materiality assessment; the material impacts, risks, and opportunities; due diligence
C) due diligence; the materiality assessment; the material impacts, risks, and opportunities
D) the materiality assessment; due diligence; the material impacts, risks, and opportunities

2. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A) True
B) False

3. Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?

A) The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
B) The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
C) The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.

4. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A) Only sector-specific Disclosure Requirements
B) A specific structure prescribed by the ESRS
C) A table summarizing financial performance
D) A list of Disclosure Requirements that have been complied with

5. 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) Analyzing the legal and regulatory landscape
C) Mapping the organization's value chain
D) Developing a list of material risks and opportunities

Solutions: