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Updated: Aug 21, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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GRI ESRS-Professional Exam Overview:
| Certification Vendor: | Global Reporting Initiative (GRI) |
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Available Languages: | English |
| Real Exam Qty: | 40 |
| Exam Price: | EUR 250 |
| Exam Format: | Single Choice, Multiple Choice, True/False, Complete the Sentence |
| Related Certifications: | GRI Certified ESRS Sustainability Professional |
| Passing Score: | 75% |
| Certificate Validity Period: | 1 year |
| Exam Duration: | 60 minutes |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy using secure browser, webcam and microphone monitoring. |
| Pre Condition: | Candidates must complete all six required ESRS Professional Certification Program courses before becoming eligible to take the certification exam. |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Preparing for External Assurance for ESRS Reporting | |
| Topic 2: How to Collect and Report Material Information under the ESRS | |
| Topic 3: Digital Reporting under the CSRD | |
| Topic 4: Double Materiality Assessment under the ESRS | |
| Topic 5: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 6: Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) ESRS 1; ESRS 2; topical standards; sector-specific standards
B) topical standards; ESRS 2; ESRS 1; sector-specific standards
C) ESRS 2; topical standards; sector-specific standards; ESRS 1
D) ESRS 2; ESRS 1; topical standards; sector-specific standards
2. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Marketing
B) Compliance
C) Health and Safety
D) Human Resources
3. Which of the following is included in the environmental section of the topical ESRS?
A) Disclosures relating to social impact and labor rights
B) Disclosures relating to environmental objectives defined in the EU Taxonomy
C) Data about corporate governance and board diversity
D) Information about the organization's financial performance
4. 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) False
B) True
5. Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
A) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
B) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
C) The NFRD mandated external assurance for sustainability information in all Member States.
D) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
E) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A,B |
GRI ESRS-Professional Exam Overview:
| Certification Vendor: | Global Reporting Initiative (GRI) |
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Available Languages: | English |
| Real Exam Qty: | 40 |
| Exam Price: | EUR 250 |
| Exam Format: | Single Choice, Multiple Choice, True/False, Complete the Sentence |
| Related Certifications: | GRI Certified ESRS Sustainability Professional |
| Passing Score: | 75% |
| Certificate Validity Period: | 1 year |
| Exam Duration: | 60 minutes |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy using secure browser, webcam and microphone monitoring. |
| Pre Condition: | Candidates must complete all six required ESRS Professional Certification Program courses before becoming eligible to take the certification exam. |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Preparing for External Assurance for ESRS Reporting | |
| Topic 2: How to Collect and Report Material Information under the ESRS | |
| Topic 3: Digital Reporting under the CSRD | |
| Topic 4: Double Materiality Assessment under the ESRS | |
| Topic 5: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 6: Stakeholder Engagement for ESRS Reporting |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.
A) ESRS 1; ESRS 2; topical standards; sector-specific standards
B) topical standards; ESRS 2; ESRS 1; sector-specific standards
C) ESRS 2; topical standards; sector-specific standards; ESRS 1
D) ESRS 2; ESRS 1; topical standards; sector-specific standards
2. Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
A) Marketing
B) Compliance
C) Health and Safety
D) Human Resources
3. Which of the following is included in the environmental section of the topical ESRS?
A) Disclosures relating to social impact and labor rights
B) Disclosures relating to environmental objectives defined in the EU Taxonomy
C) Data about corporate governance and board diversity
D) Information about the organization's financial performance
4. 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) False
B) True
5. Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
A) The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
B) The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
C) The NFRD mandated external assurance for sustainability information in all Member States.
D) The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
E) The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A,B |
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