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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

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

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

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

A) Mapping the organization's value chain
B) Analyzing the legal and regulatory landscape
C) Engaging with affected stakeholders to gather input
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) Reputational risks cannot be considered financially material.
B) Thresholds should focus exclusively on the short-term time horizon.
C) Organizations should only use monetary thresholds, such as revenue or costs.
D) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.

4. Which of the following statements about ESRS 2 are correct? Select all that apply.

A) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.

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

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

Solutions: