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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 2: Digital Reporting under the CSRD | |
| Topic 3: Double Materiality Assessment under the ESRS | |
| Topic 4: How to Collect and Report Material Information under the ESRS | |
| Topic 5: Preparing for External Assurance for ESRS Reporting | |
| Topic 6: Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
Question 1
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
A. False
B. True
Question 2
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.
A. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
B. A sustainability topic is considered material only if it affects the organization's financial performance.
C. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
D. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
E. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
Question 3
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. Compliance of the reporting with the relevant ESRS
C. Verification of the company's financial statements
Question 4
Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.
A. Planning for external assurance.
B. Disregarding stakeholder opinions.
C. Benchmarking and gap analysis.
D. Preparing for materiality assessment.
E. Setting up internal controls and stakeholder engagement processes.
F. Focusing solely on financial data collection.
Question 5
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
Solutions:
| Question 1 Answer: A | Question 2 Answer: A,D | Question 3 Answer: A,B | Question 4 Answer: A,C,D,E | Question 5 Answer: B |
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