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GRI ESRS Professional Certification Sample Questions:

1. 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

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

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

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

4. Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.

A) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
B) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
C) The NFRD mandated external assurance for sustainability information in all Member States.
D) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
E) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.

Solutions: