Study with ESRS-Professional Actual Test Questions
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Updated: Jun 01, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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GRI ESRS Professional Certification Sample Questions:
1. What are the two categories of stakeholders identified in the ESRS?
A) Internal and external stakeholders.
B) Affected stakeholders and users of sustainability statements.
C) Primary and secondary stakeholders.
2. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) ESRS 2; ESRS 1; topical standards; sector-specific standards
B) topical standards; ESRS 2; ESRS 1; sector-specific standards
C) ESRS 2; topical standards; sector-specific standards; ESRS 1
D) ESRS 1; ESRS 2; topical standards; sector-specific standards
3. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
A) True
B) False
4. Which principles are essential for incorporating information by reference in the sustainability statement?
A) The referenced information must be clearly identified in the original document.
B) It must comply with digitalization requirements.
C) It can be published later than the management report.
D) It must meet the same level of assurance as the sustainability statement.
5. 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
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: A,B,D | Question # 5 Answer: B |
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