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GRI ESRS Professional Certification Sample Questions:

1. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
B) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C) Reporting organizations don't have to address all disclosure requirements in ESRS 2.

2. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) True
B) False

3. Which of the following correctly fills the gaps in the sentences below?
The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

A) framework; digitally accessible; European Single Access Point (ESAP)
B) digitally accessible; framework; European Single Access Point (ESAP)
C) European Single Access Point (ESAP); digitally accessible; framework

4. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.

A) True
B) False

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

A) True
B) False

Solutions: