ESRS Professional Certification Exam (ESRS-Professional) Free Practice Test

Question 1

Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A. False

B. True

Correct Answer: B

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Question 2

How do the ESRS define stakeholders?

A. Those who can affect or be affected by the undertaking.

B. Those who can influence or contribute to the undertaking.

C. Those who can support or benefit from the undertaking.

Correct Answer: A

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Question 3

Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A. Verification of the company's financial statements

B. Compliance of the reporting with the relevant ESRS

C. Compliance with the requirement to tag the sustainability reporting

Correct Answer: B,C

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Question 4

Why should organizations consider reporting on sustainability? Select all options that apply.

A. Reporting demonstrates transparency and accountability by disclosing environmental, social, and economic impacts.

B. Demonstrating sustainability performance can enhance brand value and provide a competitive advantage.

C. Reporting guarantees immediate financial gains for the organization.

D. Stakeholders increasingly expect organizations to report on their sustainability performance.

Correct Answer: A,B,D

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Question 5

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

A. It ensures that tags are embedded within a visually clear format

B. It is required under the CSRD for sustainability reporting

C. It only applies to narrative disclosures, not numerical data

D. It makes reports both human-readable and machine-readable

Correct Answer: A,B,D

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GRI ESRS Professional Certification (ESRS-Professional) Free Practice Test