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GRI ESRS-Professional Exam Syllabus Topics:

GRI ESRS Professional Certification Sample Questions:

1. Which activities are part of Step A: Understanding the Context in the double materiality assessment process?
Select all options that apply.

A) Mapping the organization's value chain
B) Engaging with affected stakeholders to gather input
C) Developing a list of material risks and opportunities
D) Analyzing the legal and regulatory landscape

2. Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.

A) False
B) True

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

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

4. How do the ESRS define stakeholders?

A) Those who can influence or contribute to the undertaking.
B) Those who can affect or be affected by the undertaking.
C) Those who can support or benefit from the undertaking.

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

A) The results of the activity do not need to be documented each time it is performed.
B) The activity must be able to be 'tested' by the external assurance provider.
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.

Solutions: