ESRS-PROFESSIONAL REAL QUESTIONS–BEST MATERIAL FOR SMOOTH GRI EXAM PREPARATION

ESRS-Professional Real Questions–Best Material for Smooth GRI Exam Preparation

ESRS-Professional Real Questions–Best Material for Smooth GRI Exam Preparation

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GRI ESRS Professional Certification Exam Sample Questions (Q13-Q18):

NEW QUESTION # 13
What disclosures must be included in the sustainability statement? Select all that apply.

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

Answer: A,B,C

Explanation:
Thesustainability statementunder ESRS is structured according toESRS 1 and ESRS 2, outlining specific disclosure requirements. The required disclosures include:
* General Disclosure Requirements from ESRS 2
* ESRS 2 outlinesgeneral disclosure requirements, including governance, strategy, and impact, risk, and opportunity management (IROs). These disclosures are mandatory for all undertakings, providing the foundation of the sustainability statement.
* #(A) is correct
* Environmental Objectives under the EU Taxonomy Regulation
* Companies must disclose theiralignment with the EU Taxonomy Regulation, particularly under Article 8 of Regulation (EU) 2020/852, which includes financial and non-financial companies' obligations regarding taxonomy-aligned activities.
* #(B) is correct
* Financial Performance Metrics from IFRS Reports
* Financial metrics from IFRS are NOT a required disclosure under ESRS. The sustainability statement focuses on non-financial reporting, whilefinancial performance remains under IFRS standards in financial statements.
* #(C) is incorrect
* Governance-Related Information Determined by the Materiality Assessment
* Governance disclosures (ESRS G1 Business Conduct)include transparency about policies, risk management, and ethical business practices. Themateriality assessment determines the necessary governance disclosuresbased on entity-specific risks and opportunities.
* #(D) is correct
Conclusion:Thesustainability statement must include general disclosure requirements (A), environmental objectives under the EU Taxonomy (B), and governance-related information based on materiality (D). Financial performance metrics from IFRS reports (C) are not required.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:


NEW QUESTION # 14
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?

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

Answer: A

Explanation:
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework,employee-related datasuch asheadcount, turnover, and health and safety statisticsare typically the responsibility of theHuman Resources (HR) department. HR is responsible for managing workforce metrics, diversity, inclusion, hiring, terminations, and employee well-being, including health and safety programs.
WhileHealth and Safety (H&S) teamsmay contribute data related to occupational safety and health incidents, the responsibility foraggregating and reportingon overall workforce statistics lies with HR. The Compliance departmentensures legal and regulatory adherence but does not maintain core employee records, whileMarketinghas no role in employee-related data reporting.
* ESRS S1-6:Characteristics of the undertaking's employees, requiring disclosure of total headcount and workforce breakdown.
* ESRS S1-14:Health and Safety Metrics, detailing occupational safety measures, incidents, and employee well-being programs.
* EFRAG Implementation Guidance on Workforce Reporting, which confirms HR as the responsible entity for employee data aggregation.
ESRS References:


NEW QUESTION # 15
What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

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

Answer: B,C,D

Explanation:
Under ESRS, organizations are required to disclose material impacts, risks, and opportunities (IRO) in accordance withdouble materiality principles. The ESRS framework emphasizes transparency and structured reporting of sustainability matters that arematerial from both impact and financial perspectives.
Key Disclosure Requirements for Material IROsAccording to ESRS 2, organizations must disclose:
* (A) The outcomes of their double materiality assessment: Organizations need to explain how they determined material sustainability matters, covering both impact and financial materiality.
* (B) Information outlined in the topical ESRS and sector-specific standards: The disclosure of IROs must align withspecific ESRS topical standards(e.g., ESRS E1 for climate change, ESRS S1 for own workforce) andsector-specific standards, ensuring comprehensive reporting.
* (C) Minimum Disclosure Requirements on policies, actions, and targets: Organizations must disclosepolicies, strategies, action plans, and progress tracking mechanismsrelated to managing material sustainability risks and opportunities. ESRS mandates these disclosures to provide transparency on an entity's approach torisk mitigation and opportunity realization.
* (D) A general overview of their sustainability policies, even if unrelated to specific material matters:
* ESRS doesnotrequire companies to provide general sustainability policy overviewsunlessthey relate to material sustainability matters. The focus is on material disclosures that affect business operations or external stakeholders.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 2, Section 4.1 & IRO-1- Covers disclosure requirements for identifying and assessing material impacts, risks, and opportunities.
* EFRAG Compilation Explanations (January - November 2024)- Details about ESRS 1 and ESRS 2 disclosure requirements on materiality.
Incorrect OptionOfficial References:


NEW QUESTION # 16
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

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

Answer: A,C

Explanation:
2023/2772, various EFRAG guidance documents, and reports related to CSRD, ESRS, stakeholder engagement, double materiality, external assurance, and digital reporting Study guide References at the end of each question Under the ESRS framework, effectiveinternal controlsfor assurance purposes must meet key characteristics to ensure reliability, traceability, and auditability.
* (A) Documentation & Implementation:Internal controls must be formally documented, implemented as per the designated schedule, and consistently applied.
* (C) Testability by External Assurance Providers:Assurance providers must be able to verify the controls, test their effectiveness, and ensure compliance with CSRD assurance requirements.
* (B) Same Staff Performing & Assuring the Control:A fundamental principle of internal control is the separation of dutiesto avoid conflicts of interest. The control must be performed by one team and assured independently.
* (D) No Need for Documentation:Proper documentation ismandatoryfor internal controls to enable traceability, testing, and regulatory compliance.
* Commission Delegated Regulation (EU) 2023/2772, GOV-5:Risk management and internal controls over sustainability reporting, highlighting the necessity of internal control mechanisms.
* EFRAG Assurance Guidelines:Stipulating that documented controls must be verifiable and tested for external assurance.
Correct Options Explained:Incorrect Options Explained:ESRS References:


NEW QUESTION # 17
Which of the following best describes the purpose of Step A in the double materiality assessment process?

  • A. Identify specific disclosure requirements to report.
  • B. Understand the organization's context, activities, and stakeholders.
  • C. Conduct a financial materiality assessment.
  • D. Report the outcomes of the materiality assessment.

Answer: B

Explanation:
Step A in thedouble materiality assessment processis theinitial stagewhere an organization establishes a foundational understanding of itsbusiness context, activities, and stakeholder relationships. This step is critical in identifying how the entity interacts with environmental, social, and governance (ESG) matters and lays the groundwork for further impact and financial materiality assessments.
Thedouble materiality conceptin the ESRS framework requires organizations to evaluate both:
* Impact materiality- How an organization's activities impact people and the environment.
* Financial materiality- How sustainability matters influence the organization's financial position, performance, and cash flows.
* Identifying the business environment:Understanding industry-specific sustainability challenges, regulatory requirements, and stakeholder expectations.
* Recognizing affected stakeholders:Engaging internal and external stakeholders to determine which sustainability matters are relevant.
* Defining dependencies and risks:Evaluating the organization's dependencies on natural, social, and human capital, and how these can influence business outcomes.
* Understanding sector and geographical relevance:Assessing which sustainability issues are most significant based on where the company operates.
Key Aspects of Step A in Double Materiality Assessment:Step A does not yet involve selecting specific disclosure requirements (Step B) or conducting a financial materiality assessment (Step C). Instead, it provides thecontextual frameworknecessary for subsequent steps in the materiality process.
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines stakeholders' role in materiality assessment.
* EFRAG Compilation Explanations January - November 2024- Provides guidance on applying double materiality and the importance of Step A.
* EFRAG IG 1 Materiality Assessment, Chapter 2.2- Outlines Step A as the process of understanding business activities, stakeholders, and sustainability context.
Official References:Thus, the correct answer isC. Understand the organization's context, activities, and stakeholders.


NEW QUESTION # 18
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