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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Topic 2: ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| Topic 3: ESRS Topic Standards – Social (S) | 15% | - Workers in the undertaking, value chain and affected communities - Human rights, labor standards and social protection |
| Topic 4: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management |
| Topic 5: Double Materiality Assessment | 20% | - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality |
| Topic 6: Introduction to ESRS and Regulatory Context | 15% | - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS - Scope and application of ESRS requirements |
GRI ESRS Professional Certification Sample Questions:
Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- B. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- C. The CSRD mandate does not require external assurance for sustainability reporting.
- D. The organizations reporting under the CSRD need to follow a specific reporting format.
- E. The organizations reporting under the CSRD do not need to report value chain information.
- F. The CSRD only applies to companies headquartered in the EU.
Correct Answer: A,B,D 🗳️
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Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Marketing
- B. Human Resources
- C. Compliance
- D. Health and Safety
Correct Answer: B 🗳️
Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.
- A. True
- B. False
Correct Answer: A 🗳️
Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).
Which of the following is included in the environmental section of the topical ESRS?
- A. Disclosures relating to social impact and labor rights
- B. Data about corporate governance and board diversity
- C. Disclosures relating to environmental objectives defined in the EU Taxonomy
- D. Information about the organization's financial performance
Correct Answer: C 🗳️
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Why should organizations consider reporting on sustainability? Select all options that apply.
- A. Reporting guarantees immediate financial gains for the organization.
- B. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
- C. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
- D. Stakeholders increasingly expect organizations to report on their sustainability performance.
Correct Answer: B,C,D 🗳️
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