GRI ESRS-Professional : ESRS Professional Certification Exam

Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Updated: Sep 15, 2026 Q&As: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: ESRS Topic Standards – Environmental (E)	15%	- Resource use and circular economy - Climate change, pollution, water and biodiversity
Topic 2: Introduction to ESRS and Regulatory Context	15%	- Overview of CSRD and ESRS - Relationship between GRI Standards and ESRS - Scope and application of ESRS requirements
Topic 3: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2)	25%	- General requirements and disclosures - Measurement, reporting and assurance principles - Governance, strategy and risk management
Topic 4: Double Materiality Assessment	20%	- Assessment methodologies and documentation - Principles and definitions of double materiality - Process for identifying impacts, risks and opportunities
Topic 5: ESRS Topic Standards – Social (S)	15%	- Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities
Topic 6: ESRS Topic Standards – Governance (G)	10%	- Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance

GRI ESRS Professional Certification Sample Questions:

Question #1

What is the PRIMARY purpose of creating a cross-departmental taskforce for CSRD compliance?

A. To create a hierarchical structure that limits communication between departments
B. To minimize interaction between different organizational departments
C. To reduce the overall workload by assigning all tasks to a single department
D. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization

Reveal Solution Discussion 0

Correct Answer: D 🗳️