Get real ESRS-Professional exam questions for better preparation
Real GRI ESRS-Professional practice exam questions for easy pass!
Updated: Sep 01, 2026
No. of Questions: 42 Questions & Answers with Testing Engine
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GRI ESRS-Professional Exam Overview:
| Certification Vendor: | Global Reporting Initiative (GRI) |
|---|---|
| Exam Name: | ESRS Professional Certification Exam |
| Exam Number: | ESRS-Professional |
| Real Exam Qty: | 40 |
| Exam Format: | Multiple Choice, True/False, Complete the Sentence, Single Choice |
| Passing Score: | 75% |
| Certificate Validity Period: | 1 year |
| Exam Duration: | 60 minutes |
| Related Certifications: | GRI Certified ESRS Sustainability Professional |
| Available Languages: | English |
| Exam Price: | EUR 250 |
| Sample Questions: | GRI ESRS-Professional Sample Questions |
| Exam Way: | Online proctored exam via GRI Academy using secure browser, webcam and microphone monitoring. |
| Pre Condition: | Candidates must complete all six required ESRS Professional Certification Program courses before becoming eligible to take the certification exam. |
| Official Syllabus URL: | https://www.globalreporting.org/academy/certification/ |
GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Introduction to the CSRD and Reporting with the ESRS | |
| Topic 2: How to Collect and Report Material Information under the ESRS | |
| Topic 3: Preparing for External Assurance for ESRS Reporting | |
| Topic 4: Digital Reporting under the CSRD | |
| Topic 5: Stakeholder Engagement for ESRS Reporting | |
| Topic 6: Double Materiality Assessment under the ESRS |
GRI ESRS Professional Certification Sample Questions:
Question 1
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
A. True
B. False
Question 2
Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply.
A. Feedback from stakeholders
B. Financial materiality thresholds
C. Due diligence processes
D. The list of sustainability matters in ESRS 1 AR 16
Question 3
Which of the following correctly fills the gaps in the paragraph below?
ESRS 2 IRO-1 mandates organizations to disclose their process to identify __________ and assess their materiality, including if and how consultation with __________ informed the outcome of the process.
Because most __________ arise from impacts, impact materiality is often the starting point for __________.
A. financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
B. impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
C. affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
Question 4
Which of the following is true about setting thresholds for financial materiality under the ESRS?
A. Thresholds should focus exclusively on the short-term time horizon.
B. Reputational risks cannot be considered financially material.
C. Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
D. Organizations should only use monetary thresholds, such as revenue or costs.
Question 5
Select all the correct steps for conducting a double materiality assessment based on the ESRS.
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. Only financial materiality should be considered when conducting the assessment.
D. Double materiality assessments are not required for organizations following the ESRS.
E. SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.
F. ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.
Solutions:
| Question 1 Answer: B | Question 2 Answer: A,C,D | Question 3 Answer: B | Question 4 Answer: C | Question 5 Answer: A,E,F |
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