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GRI ESRS-Professional Exam Overview:
| Certification Vendor: | GRI (Global Reporting Initiative) |
|---|---|
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Available Languages: | English |
| Exam Duration: | 60 minutes |
| Exam Format: | True/false, Multiple choice, Complete the sentence, Single choice |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 40 |
| Related Certifications: | GRI Certified Sustainability Professional |
| Exam Price: | €100 |
| Passing Score: | 75% |
| Recommended Training: | GRI ESRS Professional Certification Program Courses |
| Exam Registration: | GRI Academy Registration |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy |
| Pre Condition: | Completion of six required courses in GRI ESRS Professional Certification Program; no formal prior certification required, but sustainability reporting knowledge recommended |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS |
| ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Double Materiality Assessment | 20% | - Principles and definitions of double materiality - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Governance, strategy and risk management - Measurement, reporting and assurance principles - General requirements and disclosures |
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
GRI ESRS Professional Certification Sample Questions:
Question 1
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. False
B. True
Question 2
Which principles are essential for incorporating information by reference in the sustainability statement?
A. It must comply with digitalization requirements.
B. The referenced information must be clearly identified in the original document.
C. It can be published later than the management report.
D. It must meet the same level of assurance as the sustainability statement.
Question 3
Which of the following statements about ESRS 2 are correct? Select all that apply.
A. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
Question 4
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. False
B. True
Question 5
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.
A. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
B. A sustainability topic is considered material only if it affects the organization's financial performance.
C. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
D. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
E. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
Solutions:
| Question 1 Answer: B | Question 2 Answer: A,B,D | Question 3 Answer: B,C | Question 4 Answer: A | Question 5 Answer: A,E |
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