Learn with GRI : ESRS-Professional training material for 100% pass
Updated: Jun 22, 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) Primary and secondary stakeholders.
B) Affected stakeholders and users of sustainability statements.
C) Internal and external stakeholders.
2. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Human Resources
B) Health and Safety
C) Compliance
D) Marketing
3. Indicate whether the following statement is true or false.
Under the ESRS, organizations cannot leverage on their ongoing dialogue with stakeholdersfor the materiality assessment.
A) False
B) True
4. Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.
A) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
5. Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
A) False
B) True
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
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