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GRI ESRS-Professional Exam Questions
- Topic 1: GRI Standards for Sustainability Reporting: This section measures the skills of Sustainability Reporting Managers and covers foundational knowledge of the GRI Standards. It introduces sustainability reporting, key concepts, and the process for developing and updating GRI Standards. It also focuses on the benefits of sustainability reporting and the main concepts, such as reporting principles, stakeholder engagement, impact, and material topics.
- Topic 2: Reporting on Human Rights with the GRI Standards: This section measures the skills of Sustainability Consultants and focuses on providing an in-depth overview and analysis of how to report on human rights using the GRI Standards. It describes key concepts, the process for identifying impacts, determining material topics, and practical insights through case studies and examples.
- Topic 3: Integrating the SDGs into Sustainability Reporting: This section measures the skills of Sustainability Reporting Managers and focuses on how to integrate the SDGs into existing sustainability reporting processes. It explores the four-step approach outlined in the revised GRI Universal Standards 2021, highlighting the global sustainability challenges addressed by the Global Goals.
- Topic 4: ESRS Reporting Standards: This section measures the skills of Sustainability Consultants and covers all aspects of reporting with the European Sustainability Reporting Standards (ESRS). It includes preparing for the first reporting cycle, understanding stakeholder engagement, conducting a double materiality assessment, and meeting general disclosure requirements.
- Topic 5: External Assurance and Digital Reporting: This section measures the skills of Sustainability Reporting Managers and explores the fundamentals of external assurance and digital reporting under the CSRD and ESRS. It examines how to prepare effectively for assurance and navigate digital reporting with XBRL taxonomy.
Free GRI ESRS-Professional Exam Actual Questions
Note: Premium Questions for ESRS-Professional were last updated On Jul. 16, 2025 (see below)
What are the two categories of stakeholders identified in the ESRS?
The European Sustainability Reporting Standards (ESRS) categorize stakeholders into two main groups:
Affected Stakeholders:
These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
Users of Sustainability Statements:
These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
Additional users include business partners, trade unions, civil society organizations, non-governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance of engagement with affected stakeholders as part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1 - Defines the two main groups of stakeholders.
ESRS 2 SBM-2 (Interests and Views of Stakeholders) - Covers how affected stakeholders' views inform an undertaking's strategy.
EFRAG Guidance on Stakeholder Engagement and Double Materiality - Reinforces the role of affected stakeholders in sustainability assessments.
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.
The ESRS (European Sustainability Reporting Standards) framework consists of three primary categories of standards:
ESRS 1 (General Requirements):
ESRS 1 sets out the fundamental principles and requirements for sustainability reporting.
It provides an overview of the structure and drafting conventions of the ESRS framework, defining the categories of ESRS standards: cross-cutting, topical, and sector-specific.
It also establishes the double materiality principle as the basis for sustainability disclosures.
ESRS 2 (General Disclosures):
ESRS 2 outlines the core disclosure requirements applicable to all sustainability topics, ensuring comparability and completeness.
It includes general governance, strategy, impact, risk, and opportunity management disclosures applicable to all sustainability topics.
These disclosure requirements apply to all undertakings regardless of the specific sustainability topics being reported.
Topical Standards:
The ESRS framework includes ten topical standards covering the three key dimensions of sustainability:
Environmental (E): ESRS E1 (Climate Change), ESRS E2 (Pollution), ESRS E3 (Water & Marine Resources), ESRS E4 (Biodiversity & Ecosystems), and ESRS E5 (Resource Use & Circular Economy).
Social (S): ESRS S1 (Own Workforce), ESRS S2 (Workers in the Value Chain), ESRS S3 (Affected Communities), and ESRS S4 (Consumers & End-users).
Governance (G): ESRS G1 (Business Conduct).
These standards provide specific requirements on sustainability matters, complementing the general disclosure requirements in ESRS 2.
Sector-Specific Standards:
Sector-specific ESRS are currently under development.
These will address sustainability matters specific to different industries, ensuring that sectoral nuances are properly considered.
They aim to fill gaps not sufficiently covered by the topical standards by defining industry-specific impacts, risks, and opportunities.
Why is C. ESRS 1; ESRS 2; topical standards; sector-specific standards the correct answer?
ESRS 1 (General Requirements) comes first, setting the foundation.
ESRS 2 (General Disclosures) follows, providing cross-cutting disclosure requirements.
Topical standards are next, covering specific sustainability topics.
Sector-specific standards are the final category, though they are still in development.
Thus, the correct order aligns with the official structure of the ESRS framework as mandated in Commission Delegated Regulation (EU) 2023/2772.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
Commission Delegated Regulation (EU) 2023/2772, Annex I: Structure of the ESRS framework.
EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS categories.
EFRAG Mapping of Sustainability Matters to Topical Disclosures (Q&A ID 177): Confirmation of ESRS 1, ESRS 2, and the ten topical standards.
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.
The Corporate Sustainability Reporting Directive (CSRD) replaced the Non-Financial Reporting Directive (NFRD) to address its limitations in scope and reporting requirements. Below are the explanations for each option:
A . False -- The NFRD did not require all companies in the EU to include a non-financial statement. Instead, it applied only to large public-interest entities with 500 or more employees.
B . True -- The NFRD applied to large public-interest entities, including listed companies, banks, and insurance firms with more than 500 employees.
C . False -- The NFRD did not mandate external assurance for sustainability information. The CSRD introduced mandatory assurance at the EU level.
D . False -- The CSRD did not replace the NFRD; rather, it expanded and strengthened reporting requirements. The NFRD was replaced by the CSRD, but not the other way around.
E . True -- The CSRD was introduced to improve the scope and depth of sustainability reporting compared to the NFRD. It expanded the number of entities required to report, standardized disclosures via ESRS, and introduced third-party assurance requirements.
Key Differences Between CSRD and NFRD
Feature
NFRD (Old Directive)
CSRD (New Directive)
Scope
Large public-interest entities (500+ employees)
All large companies + listed SMEs
Assurance
Not required
Mandatory external assurance
Disclosure Requirements
Limited sustainability disclosures
Comprehensive ESRS-based reporting
Reporting Standards
No standardized framework
ESRS-based mandatory framework
Application Date
In force since 2018
Applies from 2024 onwards
Official Reference:
CSRD Directive (EU) 2022/2464 -- Assurance & Reporting Provisions.
ESRS Compilation Explanations January - November 2024.
What are the two categories of stakeholders identified in the ESRS?
The European Sustainability Reporting Standards (ESRS) categorize stakeholders into two main groups:
Affected Stakeholders:
These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
Users of Sustainability Statements:
These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
Additional users include business partners, trade unions, civil society organizations, non-governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance of engagement with affected stakeholders as part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1 - Defines the two main groups of stakeholders.
ESRS 2 SBM-2 (Interests and Views of Stakeholders) - Covers how affected stakeholders' views inform an undertaking's strategy.
EFRAG Guidance on Stakeholder Engagement and Double Materiality - Reinforces the role of affected stakeholders in sustainability assessments.
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.
The ESRS (European Sustainability Reporting Standards) framework consists of three primary categories of standards:
ESRS 1 (General Requirements):
ESRS 1 sets out the fundamental principles and requirements for sustainability reporting.
It provides an overview of the structure and drafting conventions of the ESRS framework, defining the categories of ESRS standards: cross-cutting, topical, and sector-specific.
It also establishes the double materiality principle as the basis for sustainability disclosures.
ESRS 2 (General Disclosures):
ESRS 2 outlines the core disclosure requirements applicable to all sustainability topics, ensuring comparability and completeness.
It includes general governance, strategy, impact, risk, and opportunity management disclosures applicable to all sustainability topics.
These disclosure requirements apply to all undertakings regardless of the specific sustainability topics being reported.
Topical Standards:
The ESRS framework includes ten topical standards covering the three key dimensions of sustainability:
Environmental (E): ESRS E1 (Climate Change), ESRS E2 (Pollution), ESRS E3 (Water & Marine Resources), ESRS E4 (Biodiversity & Ecosystems), and ESRS E5 (Resource Use & Circular Economy).
Social (S): ESRS S1 (Own Workforce), ESRS S2 (Workers in the Value Chain), ESRS S3 (Affected Communities), and ESRS S4 (Consumers & End-users).
Governance (G): ESRS G1 (Business Conduct).
These standards provide specific requirements on sustainability matters, complementing the general disclosure requirements in ESRS 2.
Sector-Specific Standards:
Sector-specific ESRS are currently under development.
These will address sustainability matters specific to different industries, ensuring that sectoral nuances are properly considered.
They aim to fill gaps not sufficiently covered by the topical standards by defining industry-specific impacts, risks, and opportunities.
Why is C. ESRS 1; ESRS 2; topical standards; sector-specific standards the correct answer?
ESRS 1 (General Requirements) comes first, setting the foundation.
ESRS 2 (General Disclosures) follows, providing cross-cutting disclosure requirements.
Topical standards are next, covering specific sustainability topics.
Sector-specific standards are the final category, though they are still in development.
Thus, the correct order aligns with the official structure of the ESRS framework as mandated in Commission Delegated Regulation (EU) 2023/2772.
Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
Commission Delegated Regulation (EU) 2023/2772, Annex I: Structure of the ESRS framework.
EFRAG Compilation of Explanations (January - November 2024): Explanation of ESRS categories.
EFRAG Mapping of Sustainability Matters to Topical Disclosures (Q&A ID 177): Confirmation of ESRS 1, ESRS 2, and the ten topical standards.
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