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GRI ESRS Professional Certification Sample Questions:

1. Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.

A) The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
B) The results of the activity do not need to be documented each time it is performed.
C) The activity must be able to be 'tested' by the external assurance provider.
D) The activity must be documented and implemented according to the agreed timing.

2. Indicate whether the following statement is true or false.
In the ESRS, impact materiality is considered the starting point for the double materiality assessment because material impacts may trigger financial risks and opportunities in the future.

A) False
B) True

3. Which of the following are true about impact materiality and financial materiality under the ESRS? Select all that apply.

A) The ESRS suggest starting with financial materiality, as it directly influences sustainability reporting.
B) Impact materiality assessments are less important than financial materiality assessments and should be prioritized last.
C) Impact materiality refers to the organization's potential positive or negative impacts on people or the environment.
D) Financial materiality refers to topics that could affect the organization's risks, opportunities, and financial outcomes.
E) A sustainability topic is considered material only if it affects the organization's financial performance.

4. 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) Double materiality assessments are not required for organizations following the ESRS.
C) Only financial materiality should be considered when conducting the assessment.
D) SBM-3 outlines disclosure requirements on the material impacts, risks, and opportunities resulting from the materiality assessment.
E) Entity-specific disclosures must be developed only for impacts covered by ESRS.
F) ESRS 2 requires the use of IRO-1 to report on the organization's process for identifying impacts, risks, and opportunities.

Solutions: