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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Double Materiality Assessment | 20% | - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation - Principles and definitions of double materiality |
| ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| ESRS Topic Standards – Social (S) | 15% | - Workers in the undertaking, value chain and affected communities - Human rights, labor standards and social protection |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
GRI ESRS Professional Certification Sample Questions:
How do the ESRS define stakeholders?
- A. Those who can influence or contribute to the undertaking.
- B. Those who can affect or be affected by the undertaking.
- C. Those who can support or benefit from the undertaking.
Correct Answer: B 🗳️
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Which of the following is included in the environmental section of the topical ESRS?
- A. Disclosures relating to social impact and labor rights
- B. Disclosures relating to environmental objectives defined in the EU Taxonomy
- C. Data about corporate governance and board diversity
- D. Information about the organization's financial performance
Correct Answer: B 🗳️
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Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Human Resources
- B. Compliance
- C. Marketing
- D. Health and Safety
Correct Answer: A 🗳️
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.
- A. Information outlined in the topical ESRS and sector-specific standards
- B. A general overview of their sustainability policies, even if unrelated to specific material matters
- C. The outcomes of their double materiality assessment
- D. Minimum Disclosure Requirements on policies, actions, and targets
Correct Answer: A,C,D 🗳️
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Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.
- A. False
- B. True
Correct Answer: A 🗳️
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