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GRI ESRS-Professional Exam Syllabus Topics:

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

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question 1

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

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


                                                Question 2

                                                Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

                                                A. Marketing
                                                B. Health and Safety
                                                C. Human Resources
                                                D. Compliance


                                                Question 3

                                                What features define a digital reporting platform? Select all that apply.

                                                A. Manual data entry processes
                                                B. Real-time updates and compliance tools
                                                C. Structured data formats
                                                D. Interactive dashboards


                                                Question 4

                                                Which of the following correctly fills the gaps in the sentences below?
                                                The ESRS Taxonomy acts as a __________ for tagging sustainability disclosures, ensuring data is structured, consistent, and comparable across organizations.
                                                The CSRD requires sustainability information to be reported in a __________ format, making it accessible to both people and machines.
                                                Under the CSRD, sustainability reports will eventually be uploaded to the __________ platform, centralizing public financial and non-financial information across the EU.

                                                A. digitally accessible; framework; European Single Access Point (ESAP)
                                                B. European Single Access Point (ESAP); digitally accessible; framework
                                                C. framework; digitally accessible; European Single Access Point (ESAP)


                                                Question 5

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

                                                A. Facilities Management
                                                B. R&D and Product Development
                                                C. Operations
                                                D. Legal and Compliance


                                                Solutions:

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

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