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Instant Download GRI : ESRS-Professional Questions & Answers as PDF & Test Engine

ESRS-Professional
  • Exam Code: ESRS-Professional
  • Exam Name: ESRS Professional Certification Exam
  • Updated: Aug 22, 2026
  • No. of Questions: 42 Questions and Answers
  • Download Limit: Unlimited
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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: How to Collect and Report Material Information under the ESRS
Topic 2: Preparing for External Assurance for ESRS Reporting
Topic 3: Stakeholder Engagement for ESRS Reporting
Topic 4: Introduction to the CSRD and Reporting with the ESRS
Topic 5: Double Materiality Assessment under the ESRS
Topic 6: Digital Reporting under the CSRD

GRI ESRS Professional Certification Sample Questions:

1. 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


2. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

A) A specific structure prescribed by the ESRS
B) A list of Disclosure Requirements that have been complied with
C) Only sector-specific Disclosure Requirements
D) A table summarizing financial performance


3. 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


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


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:

Question # 1
Answer: A
Question # 2
Answer: B
Question # 3
Answer: B
Question # 4
Answer: B
Question # 5
Answer: B

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