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GRI ESRS-Professional Exam Questions
- Topic 1: GRI Standards for Sustainability Reporting: This section measures the skills of Sustainability Reporting Managers and covers foundational knowledge of the GRI Standards. It introduces sustainability reporting, key concepts, and the process for developing and updating GRI Standards. It also focuses on the benefits of sustainability reporting and the main concepts, such as reporting principles, stakeholder engagement, impact, and material topics.
- Topic 2: Reporting on Human Rights with the GRI Standards: This section measures the skills of Sustainability Consultants and focuses on providing an in-depth overview and analysis of how to report on human rights using the GRI Standards. It describes key concepts, the process for identifying impacts, determining material topics, and practical insights through case studies and examples.
- Topic 3: Integrating the SDGs into Sustainability Reporting: This section measures the skills of Sustainability Reporting Managers and focuses on how to integrate the SDGs into existing sustainability reporting processes. It explores the four-step approach outlined in the revised GRI Universal Standards 2021, highlighting the global sustainability challenges addressed by the Global Goals.
- Topic 4: ESRS Reporting Standards: This section measures the skills of Sustainability Consultants and covers all aspects of reporting with the European Sustainability Reporting Standards (ESRS). It includes preparing for the first reporting cycle, understanding stakeholder engagement, conducting a double materiality assessment, and meeting general disclosure requirements.
- Topic 5: External Assurance and Digital Reporting: This section measures the skills of Sustainability Reporting Managers and explores the fundamentals of external assurance and digital reporting under the CSRD and ESRS. It examines how to prepare effectively for assurance and navigate digital reporting with XBRL taxonomy.
Free GRI ESRS-Professional Exam Actual Questions
Note: Premium Questions for ESRS-Professional were last updated On Apr. 02, 2025 (see below)
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.
The ESRS (European Sustainability Reporting Standards) framework consists of three primary categories of standards:
ESRS 1 (General Requirements):
ESRS 1 sets out the fundamental principles and requirements for sustainability reporting.
It provides an overview of the structure and drafting conventions of the ESRS framework, defining the categories of ESRS standards: cross-cutting, topical, and sector-specific.
It also establishes the double materiality principle as the basis for sustainability disclosures.
ESRS 2 (General Disclosures):
ESRS 2 outlines the core disclosure requirements applicable to all sustainability topics, ensuring comparability and completeness.
It includes general governance, strategy, impact, risk, and opportunity management disclosures applicable to all sustainability topics.
These disclosure requirements apply to all undertakings regardless of the specific sustainability topics being reported.
Topical Standards:
The ESRS framework includes ten topical standards covering the three key dimensions of sustainability:
Environmental (E): ESRS E1 (Climate Change), ESRS E2 (Pollution), ESRS E3 (Water & Marine Resources), ESRS E4 (Biodiversity & Ecosystems), and ESRS E5 (Resource Use & Circular Economy).
Social (S): ESRS S1 (Own Workforce), ESRS S2 (Workers in the Value Chain), ESRS S3 (Affected Communities), and ESRS S4 (Consumers & End-users).
Governance (G): ESRS G1 (Business Conduct).
These standards provide specific requirements on sustainability matters, complementing the general disclosure requirements in ESRS 2.
Sector-Specific Standards:
Sector-specific ESRS are currently under development.
These will address sustainability matters specific to different industries, ensuring that sectoral nuances are properly considered.
They aim to fill gaps not sufficiently covered by the topical standards by defining industry-specific impacts, risks, and opportunities.
Why is C. ESRS 1; ESRS 2; topical standards; sector-specific standards the correct answer?
ESRS 1 (General Requirements) comes first, setting the foundation.
ESRS 2 (General Disclosures) follows, providing cross-cutting disclosure requirements.
Topical standards are next, covering specific sustainability topics.
Sector-specific standards are the final category, though they are still in development.
Thus, the correct order aligns with the official structure of the ESRS framework as mandated in Commission Delegated Regulation (EU) 2023/2772.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
Commission Delegated Regulation (EU) 2023/2772, Annex I: Structure of the ESRS framework.
EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS categories.
EFRAG Mapping of Sustainability Matters to Topical Disclosures (Q&A ID 177): Confirmation of ESRS 1, ESRS 2, and the ten topical standards.
Which of the following best describes the purpose of Step A in the double materiality assessment process?
Step A in the double materiality assessment process is the initial stage where an organization establishes a foundational understanding of its business context, activities, and stakeholder relationships. This step is critical in identifying how the entity interacts with environmental, social, and governance (ESG) matters and lays the groundwork for further impact and financial materiality assessments.
The double materiality concept in the ESRS framework requires organizations to evaluate both:
Impact materiality -- How an organization's activities impact people and the environment.
Financial materiality -- How sustainability matters influence the organization's financial position, performance, and cash flows.
Key Aspects of Step A in Double Materiality Assessment:
Identifying the business environment: Understanding industry-specific sustainability challenges, regulatory requirements, and stakeholder expectations.
Recognizing affected stakeholders: Engaging internal and external stakeholders to determine which sustainability matters are relevant.
Defining dependencies and risks: Evaluating the organization's dependencies on natural, social, and human capital, and how these can influence business outcomes.
Understanding sector and geographical relevance: Assessing which sustainability issues are most significant based on where the company operates.
Step A does not yet involve selecting specific disclosure requirements (Step B) or conducting a financial materiality assessment (Step C). Instead, it provides the contextual framework necessary for subsequent steps in the materiality process.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1 -- Defines stakeholders' role in materiality assessment.
EFRAG Compilation Explanations January - November 2024 -- Provides guidance on applying double materiality and the importance of Step A.
EFRAG IG 1 Materiality Assessment, Chapter 2.2 -- Outlines Step A as the process of understanding business activities, stakeholders, and sustainability context.
Thus, the correct answer is C. Understand the organization's context, activities, and stakeholders.
Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.
Nature is indeed recognized as a 'silent stakeholder' in the European Sustainability Reporting Standards (ESRS). This term implies that, although nature cannot actively voice its concerns, it remains a critical component of sustainability reporting due to its fundamental role in sustaining life and economic activity. ESRS emphasizes that organizations must consider their impacts on nature, ecosystems, and biodiversity as part of their sustainability disclosures.
This recognition aligns with the concept of double materiality embedded in the ESRS framework, which considers both the financial impact on an organization and the organization's impact on environmental and social matters. The ESRS explicitly integrates biodiversity and ecosystems (ESRS E4) as a key topic, reflecting the need to account for the effects of business activities on nature, even if nature itself cannot actively advocate for protection.
The silent stakeholder concept reinforces the duty of care that organizations hold in assessing and mitigating their impacts on biodiversity, land use, pollution, and natural resources. This aligns with the United Nations Sustainable Development Goals (SDGs) and the EU Biodiversity Strategy for 2030, both of which emphasize the protection and restoration of natural ecosystems.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 (ESRS E4 - Biodiversity and Ecosystems).
EFRAG Guidance on Stakeholder Engagement -- Highlights nature as an affected stakeholder in sustainability matters.
EU Biodiversity Strategy for 2030 -- Emphasizes that economic activities must integrate ecosystem preservation and restoration.
This confirms that the statement is true under ESRS standards.
What disclosures must be included in the sustainability statement? Select all that apply.
The sustainability statement under ESRS is structured according to ESRS 1 and ESRS 2, outlining specific disclosure requirements. The required disclosures include:
General Disclosure Requirements from ESRS 2
ESRS 2 outlines general disclosure requirements, including governance, strategy, and impact, risk, and opportunity management (IROs). These disclosures are mandatory for all undertakings, providing the foundation of the sustainability statement.
(A) is correct
Environmental Objectives under the EU Taxonomy Regulation
Companies must disclose their alignment with the EU Taxonomy Regulation, particularly under Article 8 of Regulation (EU) 2020/852, which includes financial and non-financial companies' obligations regarding taxonomy-aligned activities.
(B) is correct
Financial Performance Metrics from IFRS Reports
Financial metrics from IFRS are NOT a required disclosure under ESRS. The sustainability statement focuses on non-financial reporting, while financial performance remains under IFRS standards in financial statements.
(C) is incorrect
Governance-Related Information Determined by the Materiality Assessment
Governance disclosures (ESRS G1 Business Conduct) include transparency about policies, risk management, and ethical business practices. The materiality assessment determines the necessary governance disclosures based on entity-specific risks and opportunities.
(D) is correct
Conclusion:
The sustainability statement must include general disclosure requirements (A), environmental objectives under the EU Taxonomy (B), and governance-related information based on materiality (D). Financial performance metrics from IFRS reports (C) are not required.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772
Compilation Explanations January - July 2024
Which statements about Inline XBRL are TRUE?
Select all that apply.
Inline XBRL (iXBRL) is the digital reporting format required under the Corporate Sustainability Reporting Directive (CSRD) to ensure standardized and machine-readable sustainability reporting.
It is required under CSRD for sustainability reporting
The CSRD mandates the use of Inline XBRL for sustainability reports, ensuring digital tagging for structured data submission, making information easier to analyze by regulators and investors.
(A) is correct
It only applies to narrative disclosures, not numerical data
Incorrect. Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowing structured reporting across qualitative and quantitative sustainability information.
(B) is incorrect
It makes reports both human-readable and machine-readable
True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
(C) is correct
It ensures that tags are embedded within a visually clear format
Correct. The Inline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
(D) is correct
Conclusion:
Inline XBRL is required under CSRD (A), makes reports both human-readable and machine-readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772
Compilation Explanations January - July 2024
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