Prepare with GRI ESRS-Professional exam torrent, pass for sure
Updated: Jun 21, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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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) Health and Safety
C) Human Resources
D) Marketing
2. Which principles are essential for incorporating information by reference in the sustainability statement?
A) It must meet the same level of assurance as the sustainability statement.
B) It can be published later than the management report.
C) It must comply with digitalization requirements.
D) The referenced information must be clearly identified in the original document.
3. 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.
4. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) ESRS 2; ESRS 1; topical standards; sector-specific standards
B) topical standards; ESRS 2; ESRS 1; sector-specific standards
C) ESRS 1; ESRS 2; topical standards; sector-specific standards
D) ESRS 2; topical standards; sector-specific standards; ESRS 1
5. Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
A) The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
B) The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
C) The CSRD mandate does not require external assurance for sustainability reporting.
D) The organizations reporting under the CSRD need to follow a specific reporting format.
E) The CSRD only applies to companies headquartered in the EU.
F) The organizations reporting under the CSRD do not need to report value chain information.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A,C,D | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: A,B,D |
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