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GRI ESRS-Professional

ESRS-Professional

Exam Code: ESRS-Professional

Exam Name: ESRS Professional Certification Exam

Updated: Oct 05, 2026

Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: Social Standards- Consumers and End-Users (ESRS S4)
  • 1. Product safety and responsibility
    - Workers in the Value Chain (ESRS S2)
    • 1. Supply chain labor practices
      - Own Workforce (ESRS S1)
      • 1. Employee health and safety
        • 2. Working conditions
          • 3. Training and skills development
            - Affected Communities (ESRS S3)
            • 1. Community impact assessment
              Topic 2: Governance Standards- Business Conduct (ESRS G1)
              • 1. Whistleblowing mechanisms
                • 2. Anti-corruption and anti-bribery
                  • 3. Corporate governance structure
                    Topic 3: General Requirements (ESRS Framework)- ESRS 1 – General Requirements
                    • 1. Value chain disclosure requirements
                      • 2. Materiality assessment (double materiality)
                        • 3. Reporting principles
                          - ESRS 2 – General Disclosures
                          • 1. Governance disclosures
                            • 2. Impact, risk, and opportunity management
                              • 3. Metrics and targets
                                • 4. Strategy and business model
                                  Topic 4: Environmental Standards- Resource Use and Circular Economy (ESRS E5)
                                  • 1. Waste management and circularity metrics
                                    - Water and Marine Resources (ESRS E3)
                                    • 1. Water usage and discharge reporting
                                      - Biodiversity and Ecosystems (ESRS E4)
                                      • 1. Biodiversity impact assessment
                                        - Pollution (ESRS E2)
                                        • 1. Air, water, and soil pollution impacts
                                          - Climate Change (ESRS E1)
                                          • 1. Climate risk assessment
                                            • 2. Climate transition plans
                                              • 3. GHG emissions reporting

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question #1
                                                Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

                                                A. Compliance with the requirement to tag the sustainability reporting
                                                B. Compliance of the reporting with the relevant ESRS
                                                C. Verification of the company's financial statements


                                                Question #2
                                                Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

                                                A. Human Resources
                                                B. Marketing
                                                C. Health and Safety
                                                D. Compliance


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

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


                                                Question #4
                                                What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
                                                Select all that apply.

                                                A. A general overview of their sustainability policies, even if unrelated to specific material matters
                                                B. The outcomes of their double materiality assessment
                                                C. Minimum Disclosure Requirements on policies, actions, and targets
                                                D. Information outlined in the topical ESRS and sector-specific standards


                                                Question #5
                                                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. True
                                                B. False


                                                Solutions:

                                                Question #1
                                                Correct Answer: A,B
                                                Question #2
                                                Correct Answer: A
                                                Question #3
                                                Correct Answer: C
                                                Question #4
                                                Correct Answer: B,C,D
                                                Question #5
                                                Correct Answer: A

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