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

2. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A) Verification of the company's financial statements
B) Compliance of the reporting with the relevant ESRS
C) Compliance with the requirement to tag the sustainability reporting

3. Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.

A) False
B) True

4. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

A) topical standards; ESRS 2; ESRS 1; sector-specific standards
B) ESRS 2; ESRS 1; topical standards; sector-specific standards
C) ESRS 1; ESRS 2; topical standards; sector-specific standards
D) ESRS 2; topical standards; sector-specific standards; ESRS 1

5. Which statements about Inline XBRL are TRUE?
Select all that apply.

A) It is required under the CSRD for sustainability reporting
B) It only applies to narrative disclosures, not numerical data
C) It ensures that tags are embedded within a visually clear format
D) It makes reports both human-readable and machine-readable

Solutions: