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GRI ESRS Professional Certification : ESRS-Professional Exam
- Exam Code: ESRS-Professional
- Exam Name: ESRS Professional Certification Exam
- Updated: Sep 13, 2026
- Q & A: 42 Questions and Answers
About GRI ESRS Professional Certification : ESRS-Professional Exam Questions
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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Preparing for External Assurance for ESRS Reporting | |
| How to Collect and Report Material Information under the ESRS | |
| Stakeholder Engagement for ESRS Reporting | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Digital Reporting under the CSRD | |
| Double Materiality Assessment under the ESRS |
GRI ESRS Professional Certification Sample Questions:
Question #1
What disclosures must be included in the sustainability statement? Select all that apply.
- A. Governance-related information determined by the materiality assessment
- B. Financial performance metrics from IFRS reports
- C. Environmental objectives under the EU Taxonomy Regulation
- D. General Disclosure Requirements from ESRS 2
Correct Answer: A,C,D 🗳️
Explanation: Only visible for DumpsActual members. You can sign-up / login (it's free).
Question #2
Which of the following statements about ESRS 2 are correct? Select all that apply.
- A. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
- B. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
- C. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
Correct Answer: B,C 🗳️
Explanation: Only visible for DumpsActual members. You can sign-up / login (it's free).
Question #3
Which of the following is included in the environmental section of the topical ESRS?
- A. Information about the organization's financial performance
- B. Disclosures relating to environmental objectives defined in the EU Taxonomy
- C. Disclosures relating to social impact and labor rights
- D. Data about corporate governance and board diversity
Correct Answer: B 🗳️
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Question #4
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
- A. Operations
- B. Facilities Management
- C. R&D and Product Development
- D. Legal and Compliance
Correct Answer: B 🗳️
Explanation: Only visible for DumpsActual members. You can sign-up / login (it's free).
Question #5
Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
- A. A specific structure prescribed by the ESRS
- B. Only sector-specific Disclosure Requirements
- C. A list of Disclosure Requirements that have been complied with
- D. A table summarizing financial performance
Correct Answer: C 🗳️
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