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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: General Requirements (ESRS Framework) | - ESRS 1 – General Requirements
|
| Topic 2: Environmental Standards | - Biodiversity and Ecosystems (ESRS E4)
|
| Topic 3: Social Standards | - Affected Communities (ESRS S3)
|
| Topic 4: Governance Standards | - Business Conduct (ESRS G1)
|
GRI ESRS Professional Certification Sample Questions:
Which of the following best describes the purpose of Step A in the double materiality assessment process?
- A. Understand the organization's context, activities, and stakeholders.
- B. Conduct a financial materiality assessment.
- C. Report the outcomes of the materiality assessment.
- D. Identify specific disclosure requirements to report.
Correct Answer: A 🗳️
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Which of the following statements about the CSRD reporting mandate are correct? Select all that apply.
- A. The organizations reporting under the CSRD need to follow a specific reporting format.
- B. The CSRD mandate does not require external assurance for sustainability reporting.
- C. The CSRD only applies to companies headquartered in the EU.
- D. The CSRD requires a double materiality assessment to be conducted for sustainability reporting.
- E. The CSRD is tied to other EU legislation which companies subject to the CSRD may need to comply with.
- F. The organizations reporting under the CSRD do not need to report value chain information.
Correct Answer: A,D,E 🗳️
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How do the ESRS define stakeholders?
- A. Those who can affect or be affected by the undertaking.
- B. Those who can influence or contribute to the undertaking.
- C. Those who can support or benefit from the undertaking.
Correct Answer: A 🗳️
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Which statements about Inline XBRL are TRUE?
Select all that apply.
- A. It makes reports both human-readable and machine-readable
- B. It is required under the CSRD for sustainability reporting
- C. It ensures that tags are embedded within a visually clear format
- D. It only applies to narrative disclosures, not numerical data
Correct Answer: A,B,C 🗳️
Explanation: Only visible for PassReview members. You can sign-up / login (it's free).
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. True
- B. False
Correct Answer: A 🗳️
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