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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS |
| ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
| Double Materiality Assessment | 20% | - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality - Assessment methodologies and documentation |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
A) A list of Disclosure Requirements that have been complied with
B) A specific structure prescribed by the ESRS
C) Only sector-specific Disclosure Requirements
D) A table summarizing financial performance
2. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.
A) European Single Access Point (ESAP); digitally accessible; framework
B) framework; digitally accessible; European Single Access Point (ESAP)
C) digitally accessible; framework; European Single Access Point (ESAP)
3. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
A) The organizations reporting under the CSRD need to follow a specific reporting format.
B) The CSRD only applies to companies headquartered in the EU.
C) The organizations reporting under the CSRD do not need to report value chain information.
D) The CSRD mandate does not require external assurance for sustainability reporting.
E) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
F) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
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. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.
A) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
B) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
C) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A,E,F | Question # 4 Answer: C | Question # 5 Answer: B |








