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| Certification Vendor: | GRI (Global Reporting Initiative) |
|---|---|
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Certificate Validity Period: | 3 years |
| Passing Score: | 75% |
| Related Certifications: | GRI Certified Sustainability Professional |
| Exam Duration: | 60 minutes |
| Exam Format: | Complete the sentence, Single choice, Multiple choice, True/false |
| Available Languages: | English |
| Exam Price: | €100 |
| Real Exam Qty: | 40 |
| Recommended Training: | GRI ESRS Professional Certification Program Courses |
| Exam Registration: | GRI Academy Registration |
| Sample Questions: | ![]() |
| Exam Way: | Online proctored exam via GRI Academy |
| Pre Condition: | Completion of six required courses in GRI ESRS Professional Certification Program; no formal prior certification required, but sustainability reporting knowledge recommended |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| Topic 2: ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Topic 3: Double Materiality Assessment | 20% | - Principles and definitions of double materiality - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation |
| Topic 4: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - General requirements and disclosures - Governance, strategy and risk management - Measurement, reporting and assurance principles |
| Topic 5: Introduction to ESRS and Regulatory Context | 15% | - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS - Scope and application of ESRS requirements |
| Topic 6: ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
Correct Answer: C 🗳️
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What disclosures must be included in the sustainability statement? Select all that apply.
Correct Answer: A,B,C 🗳️
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EcoFurniture Inc., an organization producing eco-friendly furniture, is conducting Step B of its double materiality assessment. During this step it identifies potential deforestation impacts in its upstream value chain due to its timber sourcing and reputational risks related to environmental standards compliance. Which of the following actions should EcoFurniture take during Step B to ensure a comprehensive assessment of its actual and potential IROs? Select all that apply.
Correct Answer: A,B,D 🗳️
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Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.
Correct Answer: A 🗳️
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Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.
Correct Answer: B,C,D 🗳️
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