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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Introduction to ESRS and Regulatory Context | 15% | - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS - Scope and application of ESRS requirements |
| Topic 2: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - Governance, strategy and risk management - General requirements and disclosures |
| Topic 3: ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Topic 4: ESRS Topic Standards – Environmental (E) | 15% | - Resource use and circular economy - Climate change, pollution, water and biodiversity |
| Topic 5: ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
| Topic 6: 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
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. True
B. False
Question #2
Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
A. Engaging with affected stakeholders to gather input
B. Developing a list of material risks and opportunities
C. Analyzing the legal and regulatory landscape
D. Mapping the organization's value chain
Question #3
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
A. True
B. False
Question #4
What features define a digital reporting platform? Select all that apply.
A. Real-time updates and compliance tools
B. Structured data formats
C. Interactive dashboards
D. Manual data entry processes
Question #5
Which of the following best describes the purpose of Step A in the double materiality assessment process?
A. Report the outcomes of the materiality assessment.
B. Identify specific disclosure requirements to report.
C. Understand the organization's context, activities, and stakeholders.
D. Conduct a financial materiality assessment.
Solutions:
| Question #1 Correct Answer: A | Question #2 Correct Answer: A,C,D | Question #3 Correct Answer: A | Question #4 Correct Answer: A,B,C | Question #5 Correct Answer: C |
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