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GRI ESRS-Professional Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: ESRS Topic Standards – Environmental (E)15%- Climate change, pollution, water and biodiversity
- Resource use and circular economy
Topic 2: ESRS Topic Standards – Social (S)15%- Workers in the undertaking, value chain and affected communities
- Human rights, labor standards and social protection
Topic 3: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2)25%- General requirements and disclosures
- Measurement, reporting and assurance principles
- Governance, strategy and risk management
Topic 4: Double Materiality Assessment20%- Principles and definitions of double materiality
- Process for identifying impacts, risks and opportunities
- Assessment methodologies and documentation
Topic 5: Introduction to ESRS and Regulatory Context15%- Relationship between GRI Standards and ESRS
- Scope and application of ESRS requirements
- Overview of CSRD and ESRS
Topic 6: ESRS Topic Standards – Governance (G)10%- Corporate governance, ethics and anti-corruption
- Stakeholder engagement and compliance

GRI ESRS Professional Certification Sample Questions:

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.

  • A. Use scientific research to validate sustainability trends and risks in the forestry sector.
  • B. Conduct stakeholder engagement with local communities near timber supply locations.
  • C. Screen sustainability matters listed in ESRS 1 AR 16 and compare them to its entity-specific sustainability matters.
  • D. Ignore potential risks in the downstream value chain, as they are less material.
Reveal Solution  Discussion  0

Correct Answer: A,B,C  šŸ—³ļø

Explanation: Only visible for ActualVCE members. You can sign-up / login (it's free).

Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

  • A. R&D and Product Development
  • B. Operations
  • C. Facilities Management
  • D. Legal and Compliance
Reveal Solution  Discussion  0

Correct Answer: C  šŸ—³ļø

Explanation: Only visible for ActualVCE members. You can sign-up / login (it's free).

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. True
  • B. False
Reveal Solution  Discussion  0

Correct Answer: A  šŸ—³ļø

Explanation: Only visible for ActualVCE members. You can sign-up / login (it's free).

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

  • A. Engaging with affected stakeholders to gather input
  • B. Analyzing the legal and regulatory landscape
  • C. Mapping the organization's value chain
  • D. Developing a list of material risks and opportunities
Reveal Solution  Discussion  0

Correct Answer: A,B,C  šŸ—³ļø

Explanation: Only visible for ActualVCE members. You can sign-up / login (it's free).

Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.

  • A. True
  • B. False
Reveal Solution  Discussion  0

Correct Answer: B  šŸ—³ļø

Explanation: Only visible for ActualVCE members. You can sign-up / login (it's free).

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