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GRI ESRS Professional Certification Sample Questions:

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

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

2. Which statements about Inline XBRL are TRUE?
Select all that apply.

A) It only applies to narrative disclosures, not numerical data
B) It makes reports both human-readable and machine-readable
C) It is required under the CSRD for sustainability reporting
D) It ensures that tags are embedded within a visually clear format

3. 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 list of Disclosure Requirements that have been complied with
B) A specific structure prescribed by the ESRS
C) Only sector-specific Disclosure Requirements
D) A table summarizing financial performance

4. 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

Solutions: