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GRI ESRS Professional Certification Sample Questions:
1. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
A) False
B) True
2. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
A) Compliance with the requirement to tag the sustainability reporting
B) Verification of the company's financial statements
C) Compliance of the reporting with the relevant ESRS
3. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
A) Legal and Compliance
B) Facilities Management
C) Operations
D) R&D and Product Development
4. Which of the following is included in the environmental section of the topical ESRS?
A) Disclosures relating to environmental objectives defined in the EU Taxonomy
B) Data about corporate governance and board diversity
C) Disclosures relating to social impact and labor rights
D) Information about the organization's financial performance
5. Why should organizations consider reporting on sustainability? Select all options that apply.
A) Reporting guarantees immediate financial gains for the organization.
B) Stakeholders increasingly expect organizations to report on their sustainability performance.
C) Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
D) Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A,C | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: B,C,D |
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