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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Introduction to the CSRD and Reporting with the ESRS | |
| How to Collect and Report Material Information under the ESRS | |
| Digital Reporting under the CSRD | |
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS | |
| Preparing for External Assurance for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
A) The CSRD mandate does not require external assurance for sustainability reporting.
B) The organizations reporting under the CSRD do not need to report value chain information.
C) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
D) The organizations reporting under the CSRD need to follow a specific reporting format.
E) The CSRD only applies to companies headquartered in the EU.
F) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
2. Which principles are essential for incorporating information by reference in the sustainability statement?
A) It must comply with digitalization requirements.
B) The referenced information must be clearly identified in the original document.
C) It must meet the same level of assurance as the sustainability statement.
D) It can be published later than the management report.
3. Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
A) The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
B) The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
C) The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
4. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
A) Legal and Compliance
B) Facilities Management
C) R&D and Product Development
D) Operations
5. Which of the following best describes the purpose of Step A in the double materiality assessment process?
A) Identify specific disclosure requirements to report.
B) Report the outcomes of the materiality assessment.
C) Conduct a financial materiality assessment.
D) Understand the organization's context, activities, and stakeholders.
Solutions:
| Question # 1 Answer: C,D,F | Question # 2 Answer: A,B,C | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: D |
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