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GRI ESRS Professional Certification Exam Sample Questions (Q31-Q36):
NEW QUESTION # 31
Which department is primarily responsible for providing employee-related data such as headcount, turnover, and health and safety statistics?
- A. Health and Safety
- B. Human Resources
- C. Marketing
- D. Compliance
Answer: B
NEW QUESTION # 32
What are the two categories of stakeholders identified in the ESRS?
- A. Internal and external stakeholders.
- B. Primary and secondary stakeholders.
- C. Affected stakeholders and users of sustainability statements.
Answer: C
Explanation:
The European Sustainability Reporting Standards (ESRS) categorize stakeholders intotwo main groups:
* Affected Stakeholders:
* These are individuals or groups whose interests are affected (positively or negatively) by the undertaking's activities and business relationships across its value chain.
* Examples include workers (own workforce and those in the value chain), affected communities, consumers, and end-users.
* The identification of affected stakeholders plays a crucial role in an organization's sustainability due diligence and materiality assessment processes.
* Users of Sustainability Statements:
* These are primary users of sustainability disclosures, including investors, lenders, and other creditors.
* Additional users include business partners, trade unions, civil society organizations, non- governmental organizations (NGOs), governments, analysts, and academics.
The ESRS framework emphasizes the importance ofengagement with affected stakeholdersas part of an undertaking's due diligence and materiality assessment process, ensuring that material impacts, risks, and opportunities are adequately identified and reported.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 3.1- Defines the two main groups of stakeholders.
* ESRS 2 SBM-2 (Interests and Views of Stakeholders)- Covers how affected stakeholders' views inform an undertaking's strategy.
* EFRAG Guidance on Stakeholder Engagement and Double Materiality- Reinforces the role of affected stakeholders in sustainability assessments.
NEW QUESTION # 33
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. A general overview of their sustainability policies, even if unrelated to specific material matters
- D. The outcomes of their double materiality assessment
Answer: A,B,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 # 34
Which statements about Inline XBRL are TRUE?
Select all that apply.
- A. It is required under the CSRD for sustainability reporting
- B. It makes reports both human-readable and machine-readable
- C. It only applies to narrative disclosures, not numerical data
- D. It ensures that tags are embedded within a visually clear format
Answer: A,B,D
Explanation:
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting.
* It is required under CSRD for sustainability reporting
* TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier to analyze by regulators and investors.
* #(A) is correct
* It only applies to narrative disclosures, not numerical data
* Incorrect.Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowingstructured reporting across qualitative and quantitative sustainability information.
* #(B) is incorrect
* It makes reports both human-readable and machine-readable
* True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
* #(C) is correct
* It ensures that tags are embedded within a visually clear format
* Correct. TheInline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
* #(D) is correct
Conclusion:Inline XBRLis required under CSRD (A), makes reports both human-readable and machine- readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
* Commission Delegated Regulation (EU) 2023/2772
* Compilation Explanations January - July 2024
Official References:
NEW QUESTION # 35
Which of the following statements about the EU's Corporate Sustainability Reporting Directive (CSRD) and its predecessor, the Non-Financial Reporting Directive (NFRD), are correct? Select all options that apply.
- A. The CSRD was introduced to address the limitations of the NFRD in scope and reporting requirements.
- B. The NFRD applied to large public-interest entities with 500 or more employees, such as listed companies, credit institutions, and insurance undertakings.
- C. The NFRD mandated external assurance for sustainability information in all Member States.
- D. The NFRD replaced the CSRD to expand reporting requirements and organization coverage.
- E. The NFRD required all companies in the EU to include a non-financial statement in their annual reports.
Answer: A,B
Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)replaced theNon-Financial Reporting Directive (NFRD)to address itslimitationsin scope and reporting requirements. Below are the explanations for each option:
* A. False- The NFRDdid notrequire all companies in the EU to include a non-financial statement.
Instead, itapplied only to large public-interest entitieswith 500 or more employees.
* B. True- The NFRD applied tolarge public-interest entities, includinglisted companies, banks, and insurance firms with more than 500 employees.
* C. False- The NFRDdid not mandate external assurancefor sustainability information. TheCSRD introduced mandatory assuranceat the EU level.
* D. False- The CSRDdid not replace the NFRD; rather, itexpanded and strengthened reporting requirements. TheNFRD was replaced by the CSRD, but not the other way around.
* E. True- TheCSRD was introduced to improve the scope and depth of sustainability reporting compared to the NFRD. Itexpanded the number of entities required to report, standardized disclosures via ESRS, and introduced third-party assurance requirements.
Key Differences Between CSRD and NFRDFeature
NFRD (Old Directive)
CSRD (New Directive)
Scope
Large public-interest entities (500+ employees)
All large companies + listed SMEs
Assurance
Not required
Mandatory external assurance
Disclosure Requirements
Limited sustainability disclosures
Comprehensive ESRS-based reporting
Reporting Standards
No standardized framework
ESRS-based mandatory framework
Application Date
In force since 2018
Applies from 2024 onwards
* CSRD Directive (EU) 2022/2464- Assurance & Reporting Provisions.
* ESRS Compilation Explanations January - November 2024.
Official References:
NEW QUESTION # 36
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