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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Digital Reporting under the CSRD | |
| Topic 2: Preparing for External Assurance for ESRS Reporting | |
| Topic 3: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 4: Stakeholder Engagement for ESRS Reporting | |
| Topic 5: Double Materiality Assessment under the ESRS | |
| Topic 6: How to Collect and Report Material Information under the ESRS |
GRI ESRS Professional Certification Sample Questions:
Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.
- A. Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
- B. Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
- C. Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
- D. A sustainability topic is considered material only if it affects the organization's financial performance.
- E. The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
Correct Answer: A,C 🗳️
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Indicate whether the following statement is true or false.
Policymakers and regulators worldwide are increasingly mandating limited assurance for sustainability reporting in Europe and mandatory assurance in all Asian and African countries.
- A. True
- B. False
Correct Answer: B 🗳️
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Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
- A. Compliance of the reporting with the relevant ESRS
- B. Verification of the company's financial statements
- C. Compliance with the requirement to tag the sustainability reporting
Correct Answer: A,C 🗳️
Explanation: Only visible for RealVCE members. You can sign-up / login (it's free).
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. True
- B. False
Correct Answer: B 🗳️
Explanation: Only visible for RealVCE members. You can sign-up / login (it's free).
Which of the following is included in the environmental section of the topical ESRS?
- A. Disclosures relating to environmental objectives defined in the EU Taxonomy
- B. Data about corporate governance and board diversity
- C. Information about the organization's financial performance
- D. Disclosures relating to social impact and labor rights
Correct Answer: A 🗳️
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