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GRI ESRS-Professional

ESRS-Professional

Exam Code: ESRS-Professional

Exam Name: ESRS Professional Certification Exam

Updated: Aug 09, 2026

Q&A Number: 42 Q&As

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GRI ESRS-Professional Exam Syllabus Topics:

SectionWeightObjectives
Introduction to ESRS and Regulatory Context15%- Scope and application of ESRS requirements
- Overview of CSRD and ESRS
- Relationship between GRI Standards and ESRS
ESRS Topic Standards – Governance (G)10%- Stakeholder engagement and compliance
- Corporate governance, ethics and anti-corruption
ESRS Topic Standards – Social (S)15%- Human rights, labor standards and social protection
- Workers in the undertaking, value chain and affected communities
Double Materiality Assessment20%- Assessment methodologies and documentation
- Process for identifying impacts, risks and opportunities
- Principles and definitions of double materiality
ESRS Topic Standards – Environmental (E)15%- Climate change, pollution, water and biodiversity
- Resource use and circular economy
ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2)25%- General requirements and disclosures
- Governance, strategy and risk management
- Measurement, reporting and assurance principles

GRI ESRS Professional Certification Sample Questions:

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

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


2. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A) Financial materiality thresholds
B) The list of sustainability matters in ESRS 1 AR 16
C) Feedback from stakeholders
D) Due diligence processes


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


4. Why should organizations consider reporting on sustainability? Select all options that apply.

A) Stakeholders increasingly expect organizations to report on their sustainability performance.
B) Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
C) Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
D) Reporting guarantees immediate financial gains for the organization.


5. Which of the following is included in the environmental section of the topical ESRS?

A) Data about corporate governance and board diversity
B) Disclosures relating to environmental objectives defined in the EU Taxonomy
C) Disclosures relating to social impact and labor rights
D) Information about the organization's financial performance


Solutions:

Question # 1
Answer: D
Question # 2
Answer: B,C,D
Question # 3
Answer: C,D
Question # 4
Answer: A,B,C
Question # 5
Answer: B

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