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GRI ESRS Professional Certification Sample Questions:
1. Which of the following best describes the purpose of Step A in the double materiality assessment process?
A) Understand the organization's context, activities, and stakeholders.
B) Identify specific disclosure requirements to report.
C) Conduct a financial materiality assessment.
D) Report the outcomes of the materiality assessment.
2. Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
A) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
B) The NFRD mandated external assurance for sustainability information in all Member States.
C) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
D) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
E) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
3. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Compliance
B) Marketing
C) Human Resources
D) Health and Safety
4. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) topical standards; ESRS 2; ESRS 1; sector-specific standards
B) ESRS 1; ESRS 2; topical standards; sector-specific standards
C) ESRS 2; topical standards; sector-specific standards; ESRS 1
D) ESRS 2; ESRS 1; topical standards; sector-specific standards
5. Which of the following is included in the environmental section of the topical ESRS?
A) Disclosures relating to social impact and labor rights
B) Data about corporate governance and board diversity
C) Disclosures relating to environmental objectives defined in the EU Taxonomy
D) Information about the organization's financial performance
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A,E | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: C |
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