GRI ESRS-Professional

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GRI ESRS Professional Certification Sample Questions:

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

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

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.

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

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: