GRI ESRS-Professional Exam Overview:
| Certification Vendor: | GRI (Global Reporting Initiative) |
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Exam Format: | Single choice, Multiple choice, True/false, Complete the sentence |
| Exam Duration: | 60 minutes |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 40 |
| Available Languages: | English |
| Related Certifications: | GRI Certified Sustainability Professional |
| Passing Score: | 75% |
| Exam Price: | €100 |
| Recommended Training: | GRI ESRS Professional Certification Program Courses |
| Exam Registration: | GRI Academy Registration |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy |
| Pre Condition: | Completion of six required courses in GRI ESRS Professional Certification Program; no formal prior certification required, but sustainability reporting knowledge recommended |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Introduction to ESRS and Regulatory Context | 15% | - Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS - Scope and application of ESRS requirements |
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| ESRS Topic Standards – Governance (G) | 10% | - Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption |
| Double Materiality Assessment | 20% | - Assessment methodologies and documentation - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality |
| ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - Governance, strategy and risk management - General requirements and disclosures |
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) Compliance
B) Marketing
C) Health and Safety
D) Human Resources
2. Which statements about Inline XBRL are TRUE?
Select all that apply.
A) It makes reports both human-readable and machine-readable
B) It ensures that tags are embedded within a visually clear format
C) It is required under the CSRD for sustainability reporting
D) It only applies to narrative disclosures, not numerical data
3. Why should organizations consider reporting on sustainability? Select all options that apply.
A) Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
B) Reporting guarantees immediate financial gains for the organization.
C) Stakeholders increasingly expect organizations to report on their sustainability performance.
D) Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
4. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
A) Legal and Compliance
B) Facilities Management
C) Operations
D) R&D and Product Development
5. What disclosures must be included in the sustainability statement? Select all that apply.
A) Governance-related information determined by the materiality assessment
B) Financial performance metrics from IFRS reports
C) Environmental objectives under the EU Taxonomy Regulation
D) General Disclosure Requirements from ESRS 2
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,B,C | Question # 3 Answer: A,C,D | Question # 4 Answer: B | Question # 5 Answer: A,C,D |

We're so confident of our products that we provide no hassle product exchange.


By Priscilla


