GRI ESRS-Professional : ESRS Professional Certification Exam

Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Updated: Sep 22, 2026
Q & A: 42 Questions and Answers

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GRI ESRS-Professional Exam Syllabus Topics:

Section	Weight	Objectives
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 – Social (S)	15%	- Human rights, labor standards and social protection - Workers in the undertaking, value chain and affected communities
Double Materiality Assessment	20%	- Principles and definitions of double materiality - Process for identifying impacts, risks and opportunities - Assessment methodologies and documentation
ESRS Topic Standards – Governance (G)	10%	- Stakeholder engagement and compliance - Corporate governance, ethics and anti-corruption
ESRS Topic Standards – Environmental (E)	15%	- Resource use and circular economy - Climate change, pollution, water and biodiversity
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:

Question #1

Which statements about Inline XBRL are TRUE?
Select all that apply.

A. It makes reports both human-readable and machine-readable
B. It only applies to narrative disclosures, not numerical data
C. It ensures that tags are embedded within a visually clear format
D. It is required under the CSRD for sustainability reporting

Reveal Solution Discussion 0

Correct Answer: A,C,D 🗳️