GRI ESRS Professional Certification : ESRS-Professional test torrent

ESRS-Professional Exam Simulator
  • Exam Code: ESRS-Professional
  • Exam Name: ESRS Professional Certification Exam
  • Updated: Sep 03, 2026
  • Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: Environmental Standards- Biodiversity and Ecosystems (ESRS E4)
  • 1. Biodiversity impact assessment
    - Climate Change (ESRS E1)
    • 1. GHG emissions reporting
      • 2. Climate risk assessment
        • 3. Climate transition plans
          - Pollution (ESRS E2)
          • 1. Air, water, and soil pollution impacts
            - Resource Use and Circular Economy (ESRS E5)
            • 1. Waste management and circularity metrics
              - Water and Marine Resources (ESRS E3)
              • 1. Water usage and discharge reporting
                Topic 2: Governance Standards- Business Conduct (ESRS G1)
                • 1. Corporate governance structure
                  • 2. Whistleblowing mechanisms
                    • 3. Anti-corruption and anti-bribery
                      Topic 3: Social Standards- Own Workforce (ESRS S1)
                      • 1. Training and skills development
                        • 2. Working conditions
                          • 3. Employee health and safety
                            - Affected Communities (ESRS S3)
                            • 1. Community impact assessment
                              - Workers in the Value Chain (ESRS S2)
                              • 1. Supply chain labor practices
                                - Consumers and End-Users (ESRS S4)
                                • 1. Product safety and responsibility
                                  Topic 4: General Requirements (ESRS Framework)- ESRS 1 – General Requirements
                                  • 1. Reporting principles
                                    • 2. Value chain disclosure requirements
                                      • 3. Materiality assessment (double materiality)
                                        - ESRS 2 – General Disclosures
                                        • 1. Impact, risk, and opportunity management
                                          • 2. Governance disclosures
                                            • 3. Strategy and business model
                                              • 4. Metrics and targets

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question 1

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

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


                                                Question 2

                                                Indicate whether the following statement is true or false.
                                                External assurance not required for all information reported under ESRS 2 and the topical ESRS.

                                                A. False
                                                B. True


                                                Question 3

                                                Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
                                                Select all options that apply.

                                                A. Developing a list of material risks and opportunities
                                                B. Engaging with affected stakeholders to gather input
                                                C. Analyzing the legal and regulatory landscape
                                                D. Mapping the organization's value chain


                                                Question 4

                                                Which of the following correctly fills the gaps in the paragraph below?
                                                Under the ESRS, engagement with affected stakeholders is a core element of __________. The outcome of the due diligence process informs __________. The ESRS encourage further engagement with stakeholders to collect their input and feedback on the organization's conclusions regarding __________.

                                                A. due diligence; the materiality assessment; the material impacts, risks, and opportunities
                                                B. the material impacts, risks, and opportunities; due diligence; the materiality assessment
                                                C. the materiality assessment; due diligence; the material impacts, risks, and opportunities
                                                D. the materiality assessment; the material impacts, risks, and opportunities; due diligence


                                                Question 5

                                                Which of the following are key steps in preparing to develop an ESRS report?
                                                Select all that apply.

                                                A. Preparing for materiality assessment.
                                                B. Setting up internal controls and stakeholder engagement processes.
                                                C. Disregarding stakeholder opinions.
                                                D. Planning for external assurance.
                                                E. Benchmarking and gap analysis.
                                                F. Focusing solely on financial data collection.


                                                Solutions:

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

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