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Last Updated: Jun 23, 2026

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GRI ESRS Professional Certification Sample Questions:

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

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.


2. Which of the following elements is recommended for inclusion in the sustainability statement under ESRS 2, based on Appendix F of ESRS 1?

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


3. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A) Minimum Disclosure Requirements on policies, actions, and targets
B) Information outlined in the topical ESRS and sector-specific standards
C) The outcomes of their double materiality assessment
D) A general overview of their sustainability policies, even if unrelated to specific material matters


4. Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A) The results of the activity do not need to be documented each time it is performed.
B) The activity must be able to be 'tested' by the external assurance provider.
C) The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
D) The activity must be documented and implemented according to the agreed timing.


5. Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A) True
B) False


Solutions:

Question # 1
Answer: B
Question # 2
Answer: B
Question # 3
Answer: A,B,C
Question # 4
Answer: B,D
Question # 5
Answer: A

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