GRI ESRS-Professional : ESRS Professional Certification Exam

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

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

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

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

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

4. Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A) The results of the activity do not need to be documented each time it is performed.
B) The activity must be documented and implemented according to the agreed timing.
C) The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
D) The activity must be able to be 'tested' by the external assurance provider.

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

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

Solutions: