Free GRI ESRS-Professional Practice Exam Questions and Answers 2026

Which of the following can organizations use to identify actual and potential IROs during Step B of the double materiality assessment process? Select all options that apply. 

Indicate whether the following statement is true or false.The goal of assurance is to confirm the reliability of information related to an organization'ssustainability risks, how these risks are managed and reduced, and the organization's performancedata. 

Indicate whether the following statement is true or false.The EU Taxonomy and ESRS digital taxonomy serve the same purpose in sustainability reporting. 

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 assesstheir materiality, including if and how consultation with __________ informed the outcome of theprocess. Because most __________ arise from impacts, impact materiality is often the starting pointfor __________.