Updated: Aug 30, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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| Certification Vendor: | Global Reporting Initiative (GRI) |
|---|---|
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Real Exam Qty: | 40 |
| Certificate Validity Period: | 1 year |
| Exam Format: | Multiple Choice, Complete the Sentence, True/False, Single Choice |
| Exam Price: | EUR 250 |
| Available Languages: | English |
| Related Certifications: | GRI Certified ESRS Sustainability Professional |
| Passing Score: | 75% |
| 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/ |
| Section | Objectives |
|---|---|
| Topic 1: Double Materiality Assessment under the ESRS | |
| Topic 2: Stakeholder Engagement for ESRS Reporting | |
| Topic 3: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 4: Preparing for External Assurance for ESRS Reporting | |
| Topic 5: How to Collect and Report Material Information under the ESRS | |
| Topic 6: Digital Reporting under the CSRD |
Question 1
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
A. The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
B. The CSRD maintains the NFRD's voluntary approach to assurance, allowing organizations to select their own providers and define the assurance scope.
C. The CSRD eliminates the need for sustainability reporting assurance entirely, simplifying compliance for organizations.
Question 2
Why should organizations consider reporting on sustainability? Select all options that apply.
A. Reporting guarantees immediate financial gains for the organization.
B. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.
C. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.
D. Stakeholders increasingly expect organizations to report on their sustainability performance.
Question 3
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. topical standards; ESRS 2; ESRS 1; sector-specific standards
B. ESRS 2; topical standards; sector-specific standards; ESRS 1
C. ESRS 2; ESRS 1; topical standards; sector-specific standards
D. ESRS 1; ESRS 2; topical standards; sector-specific standards
Question 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. True
B. False
Question 5
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
Solutions:
| Question 1 Answer: A | Question 2 Answer: B,C,D | Question 3 Answer: D | Question 4 Answer: B | Question 5 Answer: B |
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