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GRI ESRS-Professional Exam Syllabus Topics:

SectionWeightObjectives
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 Assessment20%- Assessment methodologies and documentation
- Process for identifying impacts, risks and opportunities
- Principles and definitions of double materiality
Topic 6: Introduction to ESRS and Regulatory Context15%- 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.
Reveal Solution  Discussion  0

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
Reveal Solution  Discussion  0

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
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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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
Reveal Solution  Discussion  0

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.
Reveal Solution  Discussion  0

Correct Answer: B,C,D  🗳️

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