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GRI ESRS Professional Certification Sample Questions:

1. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Compliance
B) Marketing
C) Human Resources
D) Health and Safety

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

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

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

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

4. Which statements about Inline XBRL are TRUE?
Select all that apply.

A) It makes reports both human-readable and machine-readable
B) It is required under the CSRD for sustainability reporting
C) It only applies to narrative disclosures, not numerical data
D) It ensures that tags are embedded within a visually clear format

5. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

A) Compliance
B) Marketing
C) Human Resources
D) Health and Safety

Solutions: