GRI ESRS-Professional exam : ESRS Professional Certification Exam

Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Updated: Sep 23, 2026
Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

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

GRI ESRS Professional Certification Sample Questions:

Question #1

What disclosures must be included in the sustainability statement? Select all that apply.

A. Environmental objectives under the EU Taxonomy Regulation
B. Governance-related information determined by the materiality assessment
C. Financial performance metrics from IFRS reports
D. General Disclosure Requirements from ESRS 2

Reveal Solution Discussion 0

Correct Answer: A,B,D 🗳️