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GRI ESRS Professional Certification Sample Questions:

1. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Disregarding stakeholder opinions.
B) Benchmarking and gap analysis.
C) Preparing for materiality assessment.
D) Planning for external assurance.
E) Setting up internal controls and stakeholder engagement processes.
F) Focusing solely on financial data collection.

2. Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A) The activity must be able to be 'tested' by the external assurance provider.
B) The activity must be documented and implemented according to the agreed timing.
C) The results of the activity do not need to be documented each time it is performed.
D) The activity can be carried out by the same staff who collected, calculated, or consolidated the information.

3. 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

4. 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

5. Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

A) True
B) False

Solutions: