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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Governance, strategy and risk management - Measurement, reporting and assurance principles |
| ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
| Introduction to ESRS and Regulatory Context | 15% | - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS - Scope and application of ESRS requirements |
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Double Materiality Assessment | 20% | - Principles and definitions of double materiality - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities |
GRI ESRS Professional Certification Sample Questions:
Question 1
How do the ESRS define stakeholders?
A. Those who can influence or contribute to the undertaking.
B. Those who can support or benefit from the undertaking.
C. Those who can affect or be affected by the undertaking.
Question 2
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
A. False
B. True
Question 3
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)
Question 4
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.
A. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
B. The results of the activity do not need to be documented each time it is performed.
C. The activity must be documented and implemented according to the agreed timing.
D. The activity must be able to be 'tested' by the external assurance provider.
Question 5
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. Conduct stakeholder engagement with local communities near timber supply locations.
B. Use scientific research to validate sustainability trends and risks in the forestry sector.
C. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
D. Ignore potential risks in the downstream value chain, as they are less material.
Solutions:
| Question 1 Answer: C | Question 2 Answer: A | Question 3 Answer: B | Question 4 Answer: C,D | Question 5 Answer: A,B,C |


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