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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 |
By Murray
