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GRI ESRS-Professional Exam Syllabus Topics:

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

2. How do the ESRS define stakeholders?

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

3. 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

4. Which of the following is true about setting thresholds for financial materiality under the ESRS?

A) Thresholds should focus exclusively on the short-term time horizon.
B) Organizations should only use monetary thresholds, such as revenue or costs.
C) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
D) Reputational risks cannot be considered financially material.

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

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

Solutions: