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GRI ESRS Professional Certification Exam Sample Questions (Q16-Q21):
NEW QUESTION # 16
Indicate whether the following statement is true or false.
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS.
Answer: A
Explanation:
Entity-specific disclosures are required if a material sustainability matter is not covered or sufficiently detailed in the ESRS. According toESRS 1, paragraph 11, if an undertaking identifies an impact, risk, or opportunity that isnot adequately coveredby an ESRS but ismaterial due to itsspecific facts and circumstances, it must provideadditional entity-specific disclosures. This ensures that users of sustainability reports receive relevant and complete information.
* ESRS 1, paragraph 11:
* Requires entity-specific disclosures when material sustainability matters are missing or not sufficiently covered in the ESRS.
* ESRS 1, paragraph 30:
* Mandates that companiesmustdisclose additional entity-specific disclosures if material matters are not covered with sufficient granularity in ESRS.
* ESRS 1, Appendix A (Application Requirements):
* Provides further guidance on entity-specific disclosures, ensuring consistency and comparability while allowing companies to disclose material matters not addressed by ESRS.
* ESRS 2, Disclosure Requirements (SBM-3, IRO-1, GOV-1 to GOV-5):
* Outlines theminimum disclosure requirementsthat apply when companies make entity-specific disclosures related to governance, strategy, impacts, risks, and opportunity management.
Key Provisions from ESRS:Thus, if a sustainability matter is deemedmaterialand is not sufficiently addressed by ESRS,entity-specific disclosures are mandatory.
Official References:
* Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Paragraphs 11 and 30.
* ESRS Implementation Q&A Platform - Compilation of Explanations January - November 2024.
NEW QUESTION # 17
Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?
Answer: A
Explanation:
TheFacilities Management (FM) departmentis primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure.
Key responsibilities include:
* Energy management: Tracking energy consumption and implementing efficiency measures.
* Sustainability initiatives: Managing green building certifications, renewable energy installations, and environmental compliance.
* Infrastructure monitoring: Overseeing heating, ventilation, and air conditioning (HVAC) systems, lighting efficiency, and water usage.
While theOperationsdepartment may use energy-related data for broader business functions, Facilities Management specializes inmonitoring and improving building performancefrom an environmental perspective.
* ESRS E1 - Climate Change, Disclosure Requirement E1-5- Specifies requirements for energy consumption and environmental impacts of buildings.
* EFRAG Guidance on Environmental Performance and Building Energy Use- Confirms that FM is responsible for infrastructure sustainability monitoring.
Official References:
NEW QUESTION # 18
Indicate whether the following statement is true or false.
The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting.
Answer: A
Explanation:
TheEU Taxonomyand theESRS digital taxonomyserve different purposes in sustainability reporting:
* EU Taxonomyis a classification system that identifiesenvironmentally sustainable economic activitiesand establishes criteria for determining their contribution to environmental objectives. It is primarily used to guide investment decisions and financial disclosures.
* ESRS Digital Taxonomyis a structureddigital frameworkthat ensures sustainability disclosures are machine-readable, standardized, and comparableunder theCorporate Sustainability Reporting Directive (CSRD).
Key Differences:Aspect
EU Taxonomy
ESRS Digital Taxonomy
Purpose
Classifies sustainable economic activities
Enables structured digital sustainability reporting
Scope
Environmental focus on investments & economic activities
Comprehensive reporting across environmental, social, and governance (ESG) areas Users Financial institutions, investors Reporting entities, auditors, regulators Regulation UnderEU Taxonomy Regulation (2020/852) UnderCSRD (Directive 2022/2464/EU) References:
* EU Platform on Sustainable Finance Report: Simplifying the EU Taxonomy
* Commission Delegated Regulation (EU) 2023/2772
NEW QUESTION # 19
Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.
Answer: A,C
Explanation:
ACSRD assurance engagementprimarily focuses onensuring compliance with the ESRSand theproper digital tagging of sustainability information. The elements included in the assurance scope are:
* B. Compliance of the reporting with the relevant ESRS#
* Assurance engagements under the CSRDverify whether sustainability reports comply with the European Sustainability Reporting Standards (ESRS).
* Theassurance provider reviews disclosuresto ensure alignment withESRS requirements, includingdouble materiality assessments and mandatory data points.
* C. Compliance with the requirement to tag the sustainability reporting#
* CSRD requires that sustainability information bedigitally taggedusing theEuropean Single Electronic Format (ESEF)to ensuremachine readability and comparability.
* Assurance providers verify the correct application of this tagging requirement, ensuring consistency withXBRL (eXtensible Business Reporting Language) standards.
* ACSRD assurance engagement does not cover financial statements.
* Financial audits are conducted separately, under theInternational Financial Reporting Standards (IFRS) or local GAAP requirements.
* Sustainability assurance only applies tonon-financial sustainability disclosuresunderESRS.
Why is A. Verification of the company's financial statements#incorrect?Conclusion:Thescope of a CSRD assurance engagementincludes:#Compliance with ESRS(B)#Verification of digital tagging(C)#Not financial statement audits(A) Official Commission Delegated Regulation (EU) 2023/2772, various EFRAG guidance documents, and CSRD-related references:
* Commission Delegated Regulation (EU) 2023/2772, ESRS assurance scope.
* EU Sustainable Finance Platform Report (2025): Confirmation ofdigital tagging as part of CSRD assurance.
NEW QUESTION # 20
Which of the following statements best captures the shift introduced by the CSRD compared to the NFRD?
Answer: A
Explanation:
TheCorporate Sustainability Reporting Directive (CSRD)significantly strengthens sustainability reporting and assurance requirements compared to theNon-Financial Reporting Directive (NFRD). The key shift introduced by CSRD is themandatory assurance of sustainability reports, which includesdefined standards, scope, and providers.
Key Differences Between CSRD and NFRD:Feature
NFRD (Previous Directive)
CSRD (New Directive)
Assurance Requirement
Voluntary
Mandatory
Who Can Provide Assurance?
Organizations could choose any provider
Member States decide between statutory auditors and independent assurance providers Assurance Scope Limited guidance Defined ESRS-based scope Assurance Level No formal requirement Limited assurance initially, transitioning to reasonable assurance by 2028 Reporting Scope Limited to large public-interest entities Expanded to all large companies and listed SMEs Disclosure Framework High-level requirements Detailed ESRS framework with sector-specific standards
* Mandatory Assurance:
* Unlike the NFRD, the CSRDrequires sustainability reports to be assuredby an independent external provider.
* The assurance process followsESRS standardsto ensure consistency.
* Defined Standards and Scope:
* CSRD specifies thescope of assurance, focusing onmaterial sustainability disclosures, governance, andrisk disclosures.
* TheEuropean Commissionis developing a standard methodology for assurance.
* Transition to Reasonable Assurance:
* Initially,limited assuranceis required.
* ByOctober 2028, the EU aims to transition toreasonable assurance, aligning sustainability assurance with financial audits.
* Option A: Incorrect - TheCSRD makes assurance mandatory, whereas theNFRD had a voluntary approach.
* Option B: Incorrect - TheCSRD does not eliminate sustainability reporting assurance; it makes it morestructured and rigorous.
Key Provisions of the CSRD:Why Other Answers Are Incorrect:Thus, thecorrect answer is C:The CSRD introduces mandatory assurance for ESRS reporting, with defined requirements for scope, standards, and providers.
Official References:
* CSRD Directive (EU) 2022/2464- Assurance Provisions.
* EU Platform on Sustainable Finance Report (February 2025)- Assurance and Compliance Guidelines.
* CEAOB Guidelines on Assurance of Sustainability Reporting (2024)- Limited Assurance Transitioning to Reasonable Assurance.
NEW QUESTION # 21
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