GRI ESRS-Professional : ESRS Professional Certification Exam

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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A) Verification of the company's financial statements
B) Compliance with the requirement to tag the sustainability reporting
C) Compliance of the reporting with the relevant ESRS

2. Which of the following best describes the purpose of Step A in the double materiality assessment process?

A) Report the outcomes of the materiality assessment.
B) Understand the organization's context, activities, and stakeholders.
C) Conduct a financial materiality assessment.
D) Identify specific disclosure requirements to report.

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

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

4. How do the ESRS define stakeholders?

A) Those who can support or benefit from the undertaking.
B) Those who can affect or be affected by the undertaking.
C) Those who can influence or contribute to the undertaking.

5. EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.

A) Ignore potential risks in the downstream value chain, as they are less material.
B) Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
C) Conduct stakeholder engagement with local communities near timber supply locations.
D) Use scientific research to validate sustainability trends and risks in the forestry sector.

Solutions: