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GRI ESRS-Professional Q&A - in .pdf
- Exam Code: ESRS-Professional
- Exam Name: ESRS Professional Certification Exam
- Updated: Sep 11, 2026
- Q & A: 42 Questions and Answers
- Convenient, easy to study.
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- Updated: Sep 11, 2026
- Q & A: 42 Questions and Answers
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- Exam Code: ESRS-Professional
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- Q & A: 42 Questions and Answers
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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| How to Collect and Report Material Information under the ESRS | |
| Double Materiality Assessment under the ESRS | |
| Digital Reporting under the CSRD | |
| Preparing for External Assurance for ESRS Reporting | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
Question #1
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.
- A. Minimum Disclosure Requirements on policies, actions, and targets
- B. A general overview of their sustainability policies, even if unrelated to specific material matters
- C. The outcomes of their double materiality assessment
- D. Information outlined in the topical ESRS and sector-specific standards
Answer: A,C,D
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Question #2
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.
Answer: A
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Question #3
What features define a digital reporting platform? Select all that apply.
- A. Structured data formats
- B. Interactive dashboards
- C. Manual data entry processes
- D. Real-time updates and compliance tools
Answer: A,B,D
Explanation: Only visible for PracticeDump members. You can sign-up / login (it's free).
Question #4
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
- A. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
- B. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
- C. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
Answer: C
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Question #5
EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.
- A. Use scientific research to validate sustainability trends and risks in the forestry sector.
- B. Conduct stakeholder engagement with local communities near timber supply locations.
- C. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
- D. Ignore potential risks in the downstream value chain, as they are less material.
Answer: A,B,C
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