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Last Updated: Sep 10, 2026

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GRI ESRS-Professional Exam Syllabus Topics:

SectionObjectives
Governance Standards- Business Conduct (ESRS G1)
  • 1. Anti-corruption and anti-bribery
    • 2. Whistleblowing mechanisms
      • 3. Corporate governance structure
        General Requirements (ESRS Framework)- ESRS 2 – General Disclosures
        • 1. Impact, risk, and opportunity management
          • 2. Strategy and business model
            • 3. Governance disclosures
              • 4. Metrics and targets
                - ESRS 1 – General Requirements
                • 1. Reporting principles
                  • 2. Materiality assessment (double materiality)
                    • 3. Value chain disclosure requirements
                      Social Standards- Consumers and End-Users (ESRS S4)
                      • 1. Product safety and responsibility
                        - Own Workforce (ESRS S1)
                        • 1. Working conditions
                          • 2. Employee health and safety
                            • 3. Training and skills development
                              - Affected Communities (ESRS S3)
                              • 1. Community impact assessment
                                - Workers in the Value Chain (ESRS S2)
                                • 1. Supply chain labor practices
                                  Environmental Standards- Pollution (ESRS E2)
                                  • 1. Air, water, and soil pollution impacts
                                    - Water and Marine Resources (ESRS E3)
                                    • 1. Water usage and discharge reporting
                                      - Climate Change (ESRS E1)
                                      • 1. Climate risk assessment
                                        • 2. Climate transition plans
                                          • 3. GHG emissions reporting
                                            - Biodiversity and Ecosystems (ESRS E4)
                                            • 1. Biodiversity impact assessment
                                              - Resource Use and Circular Economy (ESRS E5)
                                              • 1. Waste management and circularity metrics

                                                GRI ESRS Professional Certification Sample Questions:

                                                Question #1

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

                                                • A. Compliance
                                                • B. Health and Safety
                                                • C. Marketing
                                                • D. Human Resources
                                                Answer: D

                                                Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).

                                                Question #2

                                                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
                                                Answer: B

                                                Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).

                                                Question #3

                                                Which principles are essential for incorporating information by reference in the sustainability statement?

                                                • A. The referenced information must be clearly identified in the original document.
                                                • B. It can be published later than the management report.
                                                • C. It must comply with digitalization requirements.
                                                • D. It must meet the same level of assurance as the sustainability statement.
                                                Answer: A,C,D

                                                Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).

                                                Question #4

                                                Indicate whether the following statement is true or false.
                                                Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.

                                                • A. True
                                                • B. False
                                                Answer: A

                                                Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).

                                                Question #5

                                                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. True
                                                • B. False
                                                Answer: B

                                                Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).

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