GRI ESRS Professional Certification : ESRS-Professional

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GRI ESRS Professional Certification Sample Questions:

1. 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

2. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.

A) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.

3. 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

4. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Disregarding stakeholder opinions.
B) Planning for external assurance.
C) Focusing solely on financial data collection.
D) Setting up internal controls and stakeholder engagement processes.
E) Preparing for materiality assessment.
F) Benchmarking and gap analysis.

5. 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) True
B) False

Solutions: