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GRI ESRS Professional Certification Sample Questions:

1. What are the two categories of stakeholders identified in the ESRS?

A) Affected stakeholders and users of sustainability statements.
B) Internal and external stakeholders.
C) Primary and secondary stakeholders.

2. Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A) True
B) False

3. 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 activity must be documented and implemented according to the agreed timing.
C) The results of the activity do not need to be documented each time it is performed.
D) The activity must be able to be 'tested' by the external assurance provider.

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

A) Marketing
B) Compliance
C) Health and Safety
D) Human Resources

5. 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.

Solutions: