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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Double Materiality Assessment under the ESRS | |
| Digital Reporting under the CSRD | |
| Preparing for External Assurance for ESRS Reporting | |
| Introduction to the CSRD and Reporting with the ESRS | |
| How to Collect and Report Material Information under the ESRS | |
| Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
What features define a digital reporting platform? Select all that apply.
- A. Interactive dashboards
- B. Real-time updates and compliance tools
- C. Manual data entry processes
- D. Structured data formats
Correct Answer: A,B,D 🗳️
Explanation: Only visible for Pass4suresVCE members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
- A. False
- B. True
Correct Answer: B 🗳️
Explanation: Only visible for Pass4suresVCE members. You can sign-up / login (it's free).
What disclosures must be included in the sustainability statement? Select all that apply.
- A. Financial performance metrics from IFRS reports
- B. General Disclosure Requirements from ESRS 2
- C. Environmental objectives under the EU Taxonomy Regulation
- D. Governance-related information determined by the materiality assessment
Correct Answer: B,C,D 🗳️
Explanation: Only visible for Pass4suresVCE members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
- A. False
- B. True
Correct Answer: B 🗳️
Explanation: Only visible for Pass4suresVCE members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.
- A. False
- B. True
Correct Answer: A 🗳️
Explanation: Only visible for Pass4suresVCE members. You can sign-up / login (it's free).
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