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GRI GRI Sustainability Professionals ESRS-Professional

ESRS-Professional

Exam Code: ESRS-Professional

Exam Name: ESRS Professional Certification Exam

Updated: Sep 14, 2026

Q & A: 42 Questions and Answers

ESRS-Professional Free Demo download:

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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question #1
                                                What features define a digital reporting platform? Select all that apply.

                                                A. Interactive dashboards
                                                B. Manual data entry processes
                                                C. Structured data formats
                                                D. Real-time updates and compliance tools


                                                Question #2
                                                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


                                                Question #3
                                                Select all the correct steps for conducting a double materiality assessment based on the ESRS.

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


                                                Question #4
                                                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. False
                                                B. True


                                                Question #5
                                                How do the ESRS define stakeholders?

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


                                                Solutions:

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

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