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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) True
B) False

2. How do the ESRS define stakeholders?

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

3. EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.

A) Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
B) Conduct stakeholder engagement with local communities near timber supply locations.
C) Use scientific research to validate sustainability trends and risks in the forestry sector.
D) Ignore potential risks in the downstream value chain, as they are less material.

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

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: