Sustainability Excellence Associate (SEA) and Sustainability Excellence Professional (SEP) · International · Green Business Certification Inc., with the International Society of Sustainability Professionals as education partner
Original practice questions written to the published syllabus · not past papersHow companies report sustainability information and how investors use it: materiality, GRI, ISSB IFRS S1 and S2, the EU CSRD and ESRS, TCFD and TNFD recommendations, national regimes such as India's BRSR, assurance and greenwashing. The versions in force change often; the manual names the version it describes.
In the exams: GARP SCR; CFA Institute Sustainable Investing Certificate; GRI certified training; SEA/SEP (GBCI); corporate sustainability roles
How our questions for Sustainability Excellence Associate and Sustainability Excellence Professional spread across the units of Sustainability Reporting & ESG Disclosure. Difficulty: 19 easy, 38 medium, 16 hard.
| Purpose and history of sustainability reporting | 8 | |
| Single and double materiality | 8 | |
| TNFD and the LEAP approach for nature | 8 | |
| Agriculture and food sector disclosure topics | 8 | |
| National mandatory sustainability-reporting regimes | 8 | |
| Assurance of sustainability information | 8 | |
| Greenwashing and green claims regulation | 8 | |
| GRI Standards: universal, sector and topic standards | 5 | |
| EU CSRD and ESRS | 5 | |
| ESG ratings and data providers | 4 | |
| TCFD pillars: governance, strategy, risk management, metrics and targets | 3 |
Choose an answer, then open the working. Each explanation says why the right answer is right and why the others are not.
Which two organisations co-founded the Global Reporting Initiative in 1997?
A. Ceres and the Tellus Institute
GRI was founded in 1997 by Ceres (formed in 1989 after the Exxon Valdez spill) and the Tellus Institute, with UNEP support. The IFRS Foundation created the ISSB in 2021; the FSB created the TCFD; the others did not found GRI.
Further reading: GRI history
At which event was the creation of the International Sustainability Standards Board announced?
C. COP26 in Glasgow, November 2021
The IFRS Foundation announced the ISSB at COP26 in November 2021, together with the consolidation of CDSB and the Value Reporting Foundation. The other events predate it.
Further reading: IFRS Foundation 2021
Which EU directive required large public-interest entities with more than 500 employees to publish non-financial statements before the CSRD?
B. The Non-Financial Reporting Directive (2014/95/EU)
The NFRD (2014/95/EU) applied from financial years starting in 2017 and was replaced by the CSRD. The other directives concern waste, industrial emissions and habitats.
Further reading: Directive 2014/95/EU
Under GRI, a topic is material if it reflects the organisation's most significant impacts on what?
D. The economy, environment and people, including human rights
GRI 3 defines material topics by the significance of impacts on the economy, environment and people, including human rights — impact materiality. Share price is a financial lens; the other options are too narrow or irrelevant.
Further reading: GRI Universal Standards 2021
What level of assurance does the CSRD initially require on sustainability reports?
B. Limited assurance
The CSRD requires limited assurance, with the option of moving to reasonable assurance later. Board self-review is not assurance.
Further reading: Directive (EU) 2022/2464
From which date did Australia make climate-related financial disclosure mandatory for its largest entities?
C. Financial years beginning 1 January 2025
Australia's regime, based on the AASB S2 standard aligned with IFRS S2, began with large entities for years starting 1 January 2025, phasing to smaller entities.
Further reading: Corporations Act amendments 2024 (Australia)
A rating combines pillar scores E = 60, S = 70 and G = 80 with weights 0.5, 0.3 and 0.2. What is the overall score?
B. 67
Score = 0.5×60 + 0.3×70 + 0.2×80 = 30 + 21 + 16 = 67. 70 is the equal-weight average; 210 sums without weights; 60 uses E alone.
Which IAASB standard, issued in November 2024, applies to sustainability assurance engagements under any framework?
B. ISSA 5000
ISSA 5000 General Requirements for Sustainability Assurance Engagements is profession-agnostic and framework-neutral, effective for periods beginning on or after 15 December 2026. ISAE 3402 covers service organisation controls; ISA 700 audit reports; ISO 14065 verification bodies.
Further reading: IAASB 2024
Under the EU's 2024 directive on empowering consumers for the green transition, which claim is banned?
A. Claiming a product is climate neutral on the basis of greenhouse gas offsetting
Directive (EU) 2024/825 prohibits claims that a product has a neutral, reduced or positive impact based on offsetting, as well as generic claims and uncertified sustainability labels; it applies from September 2026. Verified specific claims and official labels remain permitted.
Further reading: Directive (EU) 2024/825
Which UK body published a Green Claims Code in 2021 to guide businesses on environmental claims?
C. The Competition and Markets Authority
The CMA's Green Claims Code sets six principles: claims must be truthful and accurate, clear and unambiguous, not omit important information, make fair comparisons, consider the full life cycle and be substantiated.
Further reading: CMA Green Claims Code 2021
Ten here, 73 in the app. The Laisha app has every practice question we have written to Sustainability Excellence Associate and Sustainability Excellence Professional in this subject, marked as you go, with timed papers, a jump-to-unanswered list and a certificate when you pass at 70 per cent.
Free for ten days, then one subscription of US$10 a month. We would rather say so here than have you find it later.
An AI operating system for agriculture: free guides, manuals and tools written for every country.