GRI ESRS-Professional : ESRS Professional Certification Exam

ESRS-Professional real exams

Exam Code: ESRS-Professional

Exam Name: ESRS Professional Certification Exam

Updated: Aug 22, 2026

Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                1. 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


                                                2. What features define a digital reporting platform? Select all that apply.

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


                                                3. What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

                                                A) To minimize interaction between different organizational departments
                                                B) To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
                                                C) To reduce the overall workload by assigning all tasks to a single department
                                                D) To create a hierarchical structure that limits communication between departments


                                                4. Which principles are essential for incorporating information by reference in the sustainability statement?

                                                A) It can be published later than the management report.
                                                B) The referenced information must be clearly identified in the original document.
                                                C) It must comply with digitalization requirements.
                                                D) It must meet the same level of assurance as the sustainability statement.


                                                5. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
                                                Select all options that apply.

                                                A) Mapping the organization's value chain
                                                B) Engaging with affected stakeholders to gather input
                                                C) Analyzing the legal and regulatory landscape
                                                D) Developing a list of material risks and opportunities


                                                Solutions:

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

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