Exam Name: ESRS Professional Certification Exam
Certification Provider: GRI
Corresponding Certification: GRI Sustainability Professionals
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Updated: Sep 13, 2026
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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Environmental Standards | - Resource Use and Circular Economy (ESRS E5)
|
| Governance Standards | - Business Conduct (ESRS G1)
|
| Social Standards | - Own Workforce (ESRS S1)
|
| General Requirements (ESRS Framework) | - ESRS 2 – General Disclosures
|
GRI ESRS Professional Certification Sample Questions:
What disclosures must be included in the sustainability statement? Select all that apply.
- A. Governance-related information determined by the materiality assessment
- B. Financial performance metrics from IFRS reports
- C. General Disclosure Requirements from ESRS 2
- D. Environmental objectives under the EU Taxonomy Regulation
Correct Answer: A,C,D 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
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. ESRS 2; topical standards; sector-specific standards; ESRS 1
- B. topical standards; ESRS 2; ESRS 1; sector-specific standards
- C. ESRS 2; ESRS 1; topical standards; sector-specific standards
- D. ESRS 1; ESRS 2; topical standards; sector-specific standards
Correct Answer: D 🗳️
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Which principles are essential for incorporating information by reference in the sustainability statement?
- A. It can be published later than the management report.
- B. The referenced information must be clearly identified in the original document.
- C. It must comply with digitalization requirements.
- D. It must meet the same level of assurance as the sustainability statement.
Correct Answer: B,C,D 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
- A. True
- B. False
Correct Answer: A 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
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 table summarizing financial performance
- B. A list of Disclosure Requirements that have been complied with
- C. Only sector-specific Disclosure Requirements
- D. A specific structure prescribed by the ESRS
Correct Answer: B 🗳️
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