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GRI ESRS Professional Certification Sample Questions:
1. Which statements about Inline XBRL are TRUE?
Select all that apply.
A) It is required under the CSRD for sustainability reporting
B) It ensures that tags are embedded within a visually clear format
C) It makes reports both human-readable and machine-readable
D) It only applies to narrative disclosures, not numerical data
2. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
A) True
B) False
3. 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) True
B) False
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) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
C) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
5. 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 specific structure prescribed by the ESRS
B) A table summarizing financial performance
C) A list of Disclosure Requirements that have been complied with
D) Only sector-specific Disclosure Requirements
Solutions:
| Question # 1 Answer: A,B,C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: C |
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