GRI ESRS Professional Certification - ESRS-Professional

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Analyzing the legal and regulatory landscape
B) Engaging with affected stakeholders to gather input
C) Mapping the organization's value chain
D) Developing a list of material risks and opportunities

2. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A) True
B) False

3. 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.

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. How do the ESRS define stakeholders?

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

Solutions: