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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) Health and Safety
B) Human Resources
C) Marketing
D) Compliance
2. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
A) Analyzing the legal and regulatory landscape
B) Mapping the organization's value chain
C) Engaging with affected stakeholders to gather input
D) Developing a list of material risks and opportunities
3. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
A) Compliance with the requirement to tag the sustainability reporting
B) Compliance of the reporting with the relevant ESRS
C) Verification of the company's financial statements
4. Select all the correct steps for conducting a double materiality assessment based on the ESRS.
A) Only financial materiality should be considered when conducting the assessment.
B) Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
C) SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.
D) ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
E) Entity-specific disclosures must be developed only for impacts covered by ESRS.
F) Double materiality assessments are not required for organizations following the ESRS.
5. Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
A) False
B) True
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A,B,C | Question # 3 Answer: A,B | Question # 4 Answer: B,C,D | Question # 5 Answer: B |
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