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ESRS-Professional Dumps - ESRS Professional Certification Exam Practice Exam Questions

GRI ESRS-Professional - GRI Sustainability Professionals Practice Exam

  • Certification Provider:GRI
  • Exam Code:ESRS-Professional
  • Exam Name:ESRS Professional Certification Exam Exam
  • Total Questions:40 Questions and Answers
  • Updated on:Jun 21, 2025
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GRI ESRS-Professional This Week Result

ESRS-Professional Question and Answers

Question # 1

Select all the correct steps for conducting a double materiality assessment based on the ESRS.

Options:

A.  

Compare the identified material topics with the list in ESRS 1 Application Requirement 16.

B.  

Entity-specific disclosures must be developed only for impacts covered by ESRS.

C.  

ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

D.  

SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.

E.  

Only financial materiality should be considered when conducting the assessment.

F.  

Double materiality assessments are not required for organizations following the ESRS.

Discussion 0
Question # 2

Which of the following is true about setting thresholds for financial materiality under the ESRS?

Options:

A.  

Organizations should only use monetary thresholds, such as revenue or costs.

B.  

Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.

C.  

Reputational risks cannot be considered financially material.

D.  

Thresholds should focus exclusively on the short-term time horizon.

Discussion 0
Question # 3

What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

Options:

A.  

To create a hierarchical structure that limits communication between departments

B.  

To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

C.  

To reduce the overall workload by assigning all tasks to a single department

D.  

To minimize interaction between different organizational departments

Discussion 0

PDF vs Software Version

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With the complete collection of ESRS-Professional practice test, Exams4sure has assembled to take you through GRI Sustainability Professionals test questions for your GRI exam preparation. In this ESRS-Professional exam dumps study guide we have compiled real ESRS Professional Certification Exam exam questions with their answers so that you can prepare and pass GRI Sustainability Professionals exam in your first attempt.

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ESRS-Professional FAQs

The ESRS Professional Certification validates your expertise in applying the European Sustainability Reporting Standards (ESRS) in corporate sustainability reports, helping companies align with EU regulations like CSRD.

Sustainability consultants, ESG analysts, corporate reporting professionals, and anyone involved in non-financial disclosures under CSRD should seriously consider this certification.

Certified professionals gain a competitive edge, improved credibility, and increased demand in the sustainability job market—especially as CSRD compliance becomes mandatory in the EU.

The ESRS credential proves you’re prepared for CSRD-aligned reporting roles. According to LinkedIn’s 2024 data, ESG roles have grown by 33% year-over-year in Europe

Core topics include general principles, sector-specific standards, double materiality, sustainability statements, and data assurance processes.

It typically includes multiple-choice questions, case-based scenarios, and some application-based questions to test practical ESRS application skills.

The exam lasts approximately 120 minutes, with 60–80 questions depending on the version administered.

There are no formal prerequisites, but knowledge of sustainability frameworks (GRI, IFRS, SASB) and corporate reporting is highly recommended.

It’s valid for three years. To maintain it, you’ll need to complete continuing education or pass a renewal assessment.

CSRD (Corporate Sustainability Reporting Directive) mandates that large and listed EU companies report ESG data using ESRS, making this certification highly relevant.

While GRI training focuses broadly on GRI standards, the ESRS certification zeroes in on the EU’s mandatory sustainability disclosure framework.

It’s recommended. Understanding CSRD, EU Taxonomy, and SFDR provides vital context for ESRS application.

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