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Updated: Aug 10, 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 |
| Passing Score: | 75% |
| Real Exam Qty: | 40 |
| Exam Price: | €100 |
| Certificate Validity Period: | 3 years |
| Exam Duration: | 60 minutes |
| Available Languages: | English |
| Related Certifications: | GRI Certified Sustainability Professional |
| Exam Format: | Single choice, Multiple choice, True/false, Complete the sentence |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| ESRS Topic Standards – Environmental (E) | 15% | - Climate change, pollution, water and biodiversity - Resource use and circular economy |
| Double Materiality Assessment | 20% | - Process for identifying impacts, risks and opportunities - Principles and definitions of double materiality - Assessment methodologies and documentation |
| ESRS Cross-Cutting Standards (ESRS 1 & ESRS 2) | 25% | - Measurement, reporting and assurance principles - General requirements and disclosures - Governance, strategy and risk management |
| ESRS Topic Standards – Governance (G) | 10% | - Corporate governance, ethics and anti-corruption - Stakeholder engagement and compliance |
| ESRS Topic Standards – Social (S) | 15% | - Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities |
| Introduction to ESRS and Regulatory Context | 15% | - Scope and application of ESRS requirements - Relationship between GRI Standards and ESRS - Overview of CSRD and ESRS |
GRI ESRS Professional Certification Sample Questions:
1. Which of the following is true about setting thresholds for financial materiality under the ESRS?
A) Organizations should only use monetary thresholds, such as revenue or costs.
B) Reputational risks cannot be considered financially material.
C) Thresholds should focus exclusively on the short-term time horizon.
D) Financial materiality thresholds are based on the likelihood of occurrence and the potential magnitude of financial effects.
2. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.
A) Information outlined in the topical ESRS and sector-specific standards
B) Minimum Disclosure Requirements on policies, actions, and targets
C) A general overview of their sustainability policies, even if unrelated to specific material matters
D) The outcomes of their double materiality assessment
3. Which of the following statements about ESRS 2 are correct? Select all that apply.
A) Reporting organizations don't have to address all disclosure requirements in ESRS 2.
B) ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
C) Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
4. 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) impacts, risks, and opportunities; affected stakeholders; risks and opportunities; financial materiality.
B) affected stakeholders; impacts, risks, and opportunities; financial materiality; risks and opportunities.
C) financial materiality; affected stakeholders; impacts, risks, and opportunities; risks and opportunities.
5. What disclosures must be included in the sustainability statement? Select all that apply.
A) Financial performance metrics from IFRS reports
B) Environmental objectives under the EU Taxonomy Regulation
C) General Disclosure Requirements from ESRS 2
D) Governance-related information determined by the materiality assessment
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,B,D | Question # 3 Answer: B,C | Question # 4 Answer: A | Question # 5 Answer: B,C,D |
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