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GRI ESRS-Professional exam : ESRS Professional Certification Exam

ESRS-Professional Exam Simulator
  • Exam Code: ESRS-Professional
  • Exam Name: ESRS Professional Certification Exam
  • Updated: Oct 06, 2026
  • Q & A: 42 Questions and Answers
  • GRI ESRS-Professional Q&A - in .pdf

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Topic 1: Social Standards- Affected Communities (ESRS S3)
  • 1. Community impact assessment
    - Consumers and End-Users (ESRS S4)
    • 1. Product safety and responsibility
      - Workers in the Value Chain (ESRS S2)
      • 1. Supply chain labor practices
        - Own Workforce (ESRS S1)
        • 1. Training and skills development
          • 2. Working conditions
            • 3. Employee health and safety
              Topic 2: General Requirements (ESRS Framework)- ESRS 2 – General Disclosures
              • 1. Strategy and business model
                • 2. Metrics and targets
                  • 3. Impact, risk, and opportunity management
                    • 4. Governance disclosures
                      - ESRS 1 – General Requirements
                      • 1. Reporting principles
                        • 2. Value chain disclosure requirements
                          • 3. Materiality assessment (double materiality)
                            Topic 3: Governance Standards- Business Conduct (ESRS G1)
                            • 1. Whistleblowing mechanisms
                              • 2. Anti-corruption and anti-bribery
                                • 3. Corporate governance structure
                                  Topic 4: Environmental Standards- Resource Use and Circular Economy (ESRS E5)
                                  • 1. Waste management and circularity metrics
                                    - Pollution (ESRS E2)
                                    • 1. Air, water, and soil pollution impacts
                                      - Biodiversity and Ecosystems (ESRS E4)
                                      • 1. Biodiversity impact assessment
                                        - Water and Marine Resources (ESRS E3)
                                        • 1. Water usage and discharge reporting
                                          - Climate Change (ESRS E1)
                                          • 1. Climate transition plans
                                            • 2. GHG emissions reporting
                                              • 3. Climate risk assessment

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question #1

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

                                                • A. Real-time updates and compliance tools
                                                • B. Structured data formats
                                                • C. Interactive dashboards
                                                • D. Manual data entry processes
                                                Reveal Solution  Discussion  0

                                                Correct Answer: A,B,C  🗳️

                                                Explanation: Only visible for ITExamSimulator members. You can sign-up / login (it's free).

                                                Question #2

                                                Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

                                                • A. A list of Disclosure Requirements that have been complied with
                                                • B. A table summarizing financial performance
                                                • C. A specific structure prescribed by the ESRS
                                                • D. Only sector-specific Disclosure Requirements
                                                Reveal Solution  Discussion  0

                                                Correct Answer: A  🗳️

                                                Explanation: Only visible for ITExamSimulator members. You can sign-up / login (it's free).

                                                Question #3

                                                Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?

                                                • A. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
                                                • B. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
                                                • C. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
                                                Reveal Solution  Discussion  0

                                                Correct Answer: B  🗳️

                                                Explanation: Only visible for ITExamSimulator members. You can sign-up / login (it's free).

                                                Question #4

                                                What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
                                                Select all that apply.

                                                • A. Information outlined in the topical ESRS and sector-specific standards
                                                • B. A general overview of their sustainability policies, even if unrelated to specific material matters
                                                • C. The outcomes of their double materiality assessment
                                                • D. Minimum Disclosure Requirements on policies, actions, and targets
                                                Reveal Solution  Discussion  0

                                                Correct Answer: A,C,D  🗳️

                                                Explanation: Only visible for ITExamSimulator members. You can sign-up / login (it's free).

                                                Question #5

                                                Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

                                                • A. The results of the activity do not need to be documented each time it is performed.
                                                • B. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
                                                • C. The activity must be documented and implemented according to the agreed timing.
                                                • D. The activity must be able to be 'tested' by the external assurance provider.
                                                Reveal Solution  Discussion  0

                                                Correct Answer: C,D  🗳️

                                                Explanation: Only visible for ITExamSimulator members. You can sign-up / login (it's free).

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