GRI ESRS-Professional Exam : ESRS Professional Certification Exam

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

A) the materiality assessment; the material impacts, risks, and opportunities; due diligence
B) due diligence; the materiality assessment; the material impacts, risks, and opportunities
C) the material impacts, risks, and opportunities; due diligence; the materiality assessment
D) the materiality assessment; due diligence; the material impacts, risks, and opportunities

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

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

3. Which of the following is included in the environmental section of the topical ESRS?

A) Disclosures relating to social impact and labor rights
B) Information about the organization's financial performance
C) Data about corporate governance and board diversity
D) Disclosures relating to environmental objectives defined in the EU Taxonomy

4. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Marketing
B) Health and Safety
C) Human Resources
D) Compliance

5. 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

Solutions: