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GRI ESRS Professional Certification Sample Questions:

1. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A) To create a hierarchical structure that limits communication between departments
B) To reduce the overall workload by assigning all tasks to a single department
C) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
D) To minimize interaction between different organizational departments

2. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Health and Safety
B) Compliance
C) Marketing
D) Human Resources

3. How do the ESRS define stakeholders?

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

4. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) False
B) True

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

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

Solutions: