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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                1. 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


                                                2. 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) R&D and Product Development
                                                C) Facilities Management
                                                D) Operations


                                                3. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

                                                A) To reduce the overall workload by assigning all tasks to a single department
                                                B) To minimize interaction between different organizational departments
                                                C) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
                                                D) To create a hierarchical structure that limits communication between departments


                                                4. What are the two categories of stakeholders identified in the ESRS?

                                                A) Affected stakeholders and users of sustainability statements.
                                                B) Internal and external stakeholders.
                                                C) Primary and secondary stakeholders.


                                                5. How do the ESRS define stakeholders?

                                                A) Those who can affect or be affected by the undertaking.
                                                B) Those who can influence or contribute to the undertaking.
                                                C) Those who can support or benefit from the undertaking.


                                                Solutions:

                                                Question # 1
                                                Answer: C
                                                Question # 2
                                                Answer: C
                                                Question # 3
                                                Answer: C
                                                Question # 4
                                                Answer: A
                                                Question # 5
                                                Answer: A

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