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GRI ESRS Professional Certification Sample Questions:

1. Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.

A) Financial materiality thresholds
B) The list of sustainability matters in ESRS 1 AR 16
C) Due diligence processes
D) Feedback from stakeholders

2. Which of the following is included in the environmental section of the topical ESRS?

A) Information about the organization's financial performance
B) Disclosures relating to social impact and labor rights
C) Data about corporate governance and board diversity
D) Disclosures relating to environmental objectives defined in the EU Taxonomy

3. What are the two categories of stakeholders identified in the ESRS?

A) Primary and secondary stakeholders.
B) Affected stakeholders and users of sustainability statements.
C) Internal and external stakeholders.

4. Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.

A) False
B) True

5. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

A) R&D and Product Development
B) Operations
C) Legal and Compliance
D) Facilities Management

Solutions: