GRI ESRS-Professional Exam : ESRS Professional Certification Exam

  • Exam Code: ESRS-Professional
  • Exam Name: ESRS Professional Certification Exam
  • Updated: Sep 22, 2026
  • Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: Stakeholder Engagement for ESRS Reporting
Topic 2: How to Collect and Report Material Information under the ESRS
Topic 3: Double Materiality Assessment under the ESRS
Topic 4: Digital Reporting under the CSRD
Topic 5: Introduction to the CSRD and Reporting with the ESRS
Topic 6: Preparing for External Assurance for ESRS Reporting

GRI ESRS Professional Certification Sample Questions:

Question #1

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

  • A. Compliance
  • B. Human Resources
  • C. Health and Safety
  • D. Marketing
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

  • A. Compliance with the requirement to tag the sustainability reporting
  • B. Compliance of the reporting with the relevant ESRS
  • C. Verification of the company's financial statements
Reveal Solution  Discussion  0

Correct Answer: A,B  🗳️

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Question #3

Which of the following is true about setting thresholds for financial materiality under the ESRS?

  • A. Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
  • B. Reputational risks cannot be considered financially material.
  • C. Organizations should only use monetary thresholds, such as revenue or costs.
  • D. Thresholds should focus exclusively on the short-term time horizon.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #4

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

  • A. Compliance
  • B. Human Resources
  • C. Health and Safety
  • D. Marketing
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #5

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. Disclosures relating to social impact and labor rights
  • D. Data about corporate governance and board diversity
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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