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GRI ESRS Professional Certification - ESRS-Professional real prep

ESRS-Professional
  • Exam Code: ESRS-Professional
  • Exam Name: ESRS Professional Certification Exam
  • Updated: Jun 24, 2026
  • Q & A: 42 Questions and Answers
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  • PDF Price: $59.98
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  • Value Pack Total: $79.98

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GRI ESRS Professional Certification Sample Questions:

1. Which principles are essential for incorporating information by reference in the sustainability statement?

A) It must comply with digitalization requirements.
B) It must meet the same level of assurance as the sustainability statement.
C) The referenced information must be clearly identified in the original document.
D) It can be published later than the management report.


2. Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A) True
B) False


3. Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

A) True
B) False


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) Double materiality assessments are not required for organizations following the ESRS.
C) ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
D) Entity-specific disclosures must be developed only for impacts covered by ESRS.
E) Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
F) SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.


5. What disclosures must be included in the sustainability statement? Select all that apply.

A) Governance-related information determined by the materiality assessment
B) General Disclosure Requirements from ESRS 2
C) Environmental objectives under the EU Taxonomy Regulation
D) Financial performance metrics from IFRS reports


Solutions:

Question # 1
Answer: A,B,C
Question # 2
Answer: A
Question # 3
Answer: B
Question # 4
Answer: C,E,F
Question # 5
Answer: A,B,C

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