GRI ESRS-Professional : ESRS Professional Certification Exam

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. 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) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.

2. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A) False
B) True

3. Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A) False
B) True

4. 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

5. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
B) To create a hierarchical structure that limits communication between departments
C) To minimize interaction between different organizational departments
D) To reduce the overall workload by assigning all tasks to a single department

Solutions: