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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question 1

                                                Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

                                                A. Only sector-specific Disclosure Requirements
                                                B. A list of Disclosure Requirements that have been complied with
                                                C. A specific structure prescribed by the ESRS
                                                D. A table summarizing financial performance


                                                Question 2

                                                How do the ESRS define stakeholders?

                                                A. Those who can influence or contribute to the undertaking.
                                                B. Those who can support or benefit from the undertaking.
                                                C. Those who can affect or be affected by the undertaking.


                                                Question 3

                                                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


                                                Question 4

                                                Which of the following are key steps in preparing to develop an ESRS report?
                                                Select all that apply.

                                                A. Focusing solely on financial data collection.
                                                B. Preparing for materiality assessment.
                                                C. Benchmarking and gap analysis.
                                                D. Disregarding stakeholder opinions.
                                                E. Setting up internal controls and stakeholder engagement processes.
                                                F. Planning for external assurance.


                                                Question 5

                                                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.

                                                A. True
                                                B. False


                                                Solutions:

                                                Question 1
                                                Answer: B
                                                Question 2
                                                Answer: C
                                                Question 3
                                                Answer: A
                                                Question 4
                                                Answer: B,C,E,F
                                                Question 5
                                                Answer: B

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