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Updated: Sep 16, 2026

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GRI ESRS-Professional Exam Overview:

Certification Vendor:GRI (Global Reporting Initiative)
Exam Name:ESRS Professional Certification Exam
Exam Number:ESRS-Professional
Real Exam Qty:40
Exam Price:€100
Certificate Validity Period:3 years
Exam Duration:60 minutes
Related Certifications:GRI Certified Sustainability Professional
Passing Score:75%
Available Languages:English
Exam Format:True/false, Complete the sentence, Single choice, Multiple choice
Recommended Training:GRI ESRS Professional Certification Program Courses
Exam Registration:GRI Academy Registration
Sample Questions:GRI ESRS-Professional Sample Questions
Exam Way:Online proctored exam via GRI Academy
Pre Condition:Completion of six required courses in GRI ESRS Professional Certification Program; no formal prior certification required, but sustainability reporting knowledge recommended
Official Syllabus URL:https://www.globalreporting.org/academy/certification/

GRI ESRS-Professional Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Double Materiality Assessment20%- Principles and definitions of double materiality
- Process for identifying impacts, risks and opportunities
- Assessment methodologies and documentation
Topic 2: ESRS Topic Standards – Governance (G)10%- Corporate governance, ethics and anti-corruption
- Stakeholder engagement and compliance
Topic 3: ESRS Topic Standards – Social (S)15%- Human rights, labor standards and social protection
- Workers in the undertaking, value chain and affected communities
Topic 4: ESRS Topic Standards – Environmental (E)15%- Climate change, pollution, water and biodiversity
- Resource use and circular economy
Topic 5: ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2)25%- Measurement, reporting and assurance principles
- Governance, strategy and risk management
- General requirements and disclosures
Topic 6: Introduction to ESRS and Regulatory Context15%- Overview of CSRD and ESRS
- Relationship between GRI Standards and ESRS
- Scope and application of ESRS requirements

GRI ESRS Professional Certification Sample Questions:

Question #1

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

  • A. To minimize interaction between different organizational departments
  • B. To create a hierarchical structure that limits communication between departments
  • C. To ensure coordinated efforts, meet reporting timelines, and manage sustainability reporting responsibilities across the organization
  • D. To reduce the overall workload by assigning all tasks to a single department
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

What are the two categories of stakeholders identified in the ESRS?

  • A. Affected stakeholders and users of sustainability statements.
  • B. Internal and external stakeholders.
  • C. Primary and secondary stakeholders.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

Which of the following correctly fills the gaps in the paragraph below?
The first set of the ESRS consist of several standards: The first group includes __________ General requirements and __________ General disclosures. These standards apply regardless of the specific sustainability topic being reported.
The next group includes ten __________ that cover various topics across the three dimensions of sustainable development. For example, ESRS E1 focuses on the environmental dimension, particularly climate change.
Finally, the last group includes the __________ which are currently under development.

  • A. topical standards; ESRS 2; ESRS 1; sector-specific standards
  • B. ESRS 2; ESRS 1; topical standards; sector-specific standards
  • C. ESRS 1; ESRS 2; topical standards; sector-specific standards
  • D. ESRS 2; topical standards; sector-specific standards; ESRS 1
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

Indicate whether the following statement is true or false.
Nature is recognized as a "silent stakeholder" in the ESRS because it cannot voice concerns directly but is essential to sustainability contexts.

  • A. True
  • B. False
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

How do the ESRS define stakeholders?

  • A. Those who can influence or contribute to the undertaking.
  • B. Those who can support or benefit from the undertaking.
  • C. Those who can affect or be affected by the undertaking.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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