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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Double Materiality Assessment under the ESRS | |
| Digital Reporting under the CSRD | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Preparing for External Assurance for ESRS Reporting | |
| How to Collect and Report Material Information under the ESRS | |
| Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
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
Correct Answer: A 🗳️
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What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?
- A. To minimize interaction between different organizational departments
- B. To create a hierarchical structure that limits communication between departments
- C. To reduce the overall workload by assigning all tasks to a single department
- D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
Correct Answer: D 🗳️
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Which of the following correctly fills the gaps in the paragraph below?
Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.
- A. the materiality assessment; due diligence; the material impacts, risks, and opportunities
- B. due diligence; the materiality assessment; the material impacts, risks, and opportunities
- C. the materiality assessment; the material impacts, risks, and opportunities; due diligence
- D. the material impacts, risks, and opportunities; due diligence; the materiality assessment
Correct Answer: B 🗳️
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Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.
- A. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
- B. A sustainability topic is considered material only if it affects the organization's financial performance.
- C. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
- D. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
- E. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
Correct Answer: C,D 🗳️
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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 table summarizing financial performance
- B. A list of Disclosure Requirements that have been complied with
- C. A specific structure prescribed by the ESRS
- D. Only sector-specific Disclosure Requirements
Correct Answer: B 🗳️
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