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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS |
| Topic 2: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management |
| Topic 3: Double Materiality Assessment | 20% | - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality |
| Topic 4: ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| Topic 5: ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Topic 6: ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
GRI ESRS Professional Certification Sample Questions:
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
- A. Operations
- B. R&D and Product Development
- C. Legal and Compliance
- D. Facilities Management
Correct Answer: D 🗳️
Explanation: Only visible for DumpStillValid members. You can sign-up / login (it's free).
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Human Resources
- B. Health and Safety
- C. Compliance
- D. Marketing
Correct Answer: A 🗳️
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 materiality assessment; the material impacts, risks, and opportunities; due diligence
- B. the materiality assessment; due diligence; the material impacts, risks, and opportunities
- C. the material impacts, risks, and opportunities; due diligence; the materiality assessment
- D. due diligence; the materiality assessment; the material impacts, risks, and opportunities
Correct Answer: D 🗳️
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Which of the following statements about ESRS 2 are correct? Select all that apply.
- A. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
- B. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
- C. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
Correct Answer: A,B 🗳️
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The organizations reporting under the CSRD need to follow a specific reporting format.
- B. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- C. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- D. The CSRD mandate does not require external assurance for sustainability reporting.
- 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,C 🗳️
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