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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                1. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

                                                A) Verification of the company's financial statements
                                                B) Compliance with the requirement to tag the sustainability reporting
                                                C) Compliance of the reporting with the relevant ESRS


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

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


                                                3. Which of the following is true about setting thresholds for financial materiality under the ESRS?

                                                A) Organizations should only use monetary thresholds, such as revenue or costs.
                                                B) Thresholds should focus exclusively on the short-term time horizon.
                                                C) Reputational risks cannot be considered financially material.
                                                D) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.


                                                4. Which of the following best describes the purpose of Step A in the double materiality assessment process?

                                                A) Report the outcomes of the materiality assessment.
                                                B) Understand the organization's context, activities, and stakeholders.
                                                C) Conduct a financial materiality assessment.
                                                D) Identify specific disclosure requirements to report.


                                                5. Select all the correct steps for conducting a double materiality assessment based on the ESRS.

                                                A) Double materiality assessments are not required for organizations following the ESRS.
                                                B) SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.
                                                C) ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
                                                D) Compare the identified material topics with the list in ESRS 1 Application Requirement 16.
                                                E) Entity-specific disclosures must be developed only for impacts covered by ESRS.
                                                F) Only financial materiality should be considered when conducting the assessment.


                                                Solutions:

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

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