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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Governance Standards | - Business Conduct (ESRS G1)
|
| Topic 2: General Requirements (ESRS Framework) | - ESRS 1 ā General Requirements
|
| Topic 3: Environmental Standards | - Resource Use and Circular Economy (ESRS E5)
|
| Topic 4: Social Standards | - Workers in the Value Chain (ESRS S2)
|
GRI ESRS Professional Certification Sample Questions:
Which principles are essential for incorporating information by reference in the sustainability statement?
- A. It can be published later than the management report.
- B. The referenced information must be clearly identified in the original document.
- C. It must comply with digitalization requirements.
- D. It must meet the same level of assurance as the sustainability statement.
Correct Answer: B,C,D š³ļø
Explanation: Only visible for PassCollection 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 š³ļø
Explanation: Only visible for PassCollection members. You can sign-up / login (it's free).
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 š³ļø
Explanation: Only visible for PassCollection members. You can sign-up / login (it's free).
Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?
- A. A table summarizing financial performance
- B. Only sector-specific Disclosure Requirements
- C. A list of Disclosure Requirements that have been complied with
- D. A specific structure prescribed by the ESRS
Correct Answer: C š³ļø
Explanation: Only visible for PassCollection members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
- A. True
- B. False
Correct Answer: A š³ļø
Explanation: Only visible for PassCollection members. You can sign-up / login (it's free).
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