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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 specific structure prescribed by the ESRS
B) A list of Disclosure Requirements that have been complied with
C) Only sector-specific Disclosure Requirements
D) A table summarizing financial performance

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 correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

A) ESRS 1; ESRS 2; topical standards; sector-specific standards
B) ESRS 2; topical standards; sector-specific standards; ESRS 1
C) topical standards; ESRS 2; ESRS 1; sector-specific standards
D) ESRS 2; ESRS 1; topical standards; sector-specific standards

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

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

Solutions: