GRI 2023 EXAM REVIEW STUDY NOTES
◉ What are the 6 GRI expert working groups?
Answer: Academia, Business, Capital Markets, Civil Society,
Governments, and Labor
◉ Define 'disclosure'
Answer: Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG
emissions).Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG emissions).
◉ Define 'topic'
Answer: An economic, environmental or social subject
Note 1: In the GRI Standards, topics are grouped according to the
three dimensions of sustainable development: economic,
environmental and social.
Note 2: To prepare a report in accordance with the GRI Standards, an
organization is required to report on its material topics.
◉ Define 'material topic.'
, Answer: topic that reflects a reporting organization's significant
economic, environmental and social impacts; or that substantively
influences the assessments and decisions of stakeholders
Note 1: For more information on identifying a material topic, see the
Reporting Principles for defining report content in GRI 101:
Foundation.
Note 2: To prepare a report in accordance with the GRI Standards, an
organization is required to report on its material topics.
Note 3: Material topics can include, but are not limited to, the topics
covered by the GRI Standards in the 200, 300, and 400 series.
◉ Define 'management approach disclosure'
Answer: narrative description about how an organization manages
its material topics and their related impacts.
Note: Disclosures about an organization's management approach
also provide context for the information
reported using topic-specific Standards (series 200, 300, and 400).
◉ Define 'GRI content index'
Answer: Navigation tool that specifies which GRI Standards have
been used, which disclosures have been reported on, and where
these disclosures can be found in the report or other location.
◉ What are the 6 GRI expert working groups?
Answer: Academia, Business, Capital Markets, Civil Society,
Governments, and Labor
◉ Define 'disclosure'
Answer: Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG
emissions).Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG emissions).
◉ Define 'topic'
Answer: An economic, environmental or social subject
Note 1: In the GRI Standards, topics are grouped according to the
three dimensions of sustainable development: economic,
environmental and social.
Note 2: To prepare a report in accordance with the GRI Standards, an
organization is required to report on its material topics.
◉ Define 'material topic.'
, Answer: topic that reflects a reporting organization's significant
economic, environmental and social impacts; or that substantively
influences the assessments and decisions of stakeholders
Note 1: For more information on identifying a material topic, see the
Reporting Principles for defining report content in GRI 101:
Foundation.
Note 2: To prepare a report in accordance with the GRI Standards, an
organization is required to report on its material topics.
Note 3: Material topics can include, but are not limited to, the topics
covered by the GRI Standards in the 200, 300, and 400 series.
◉ Define 'management approach disclosure'
Answer: narrative description about how an organization manages
its material topics and their related impacts.
Note: Disclosures about an organization's management approach
also provide context for the information
reported using topic-specific Standards (series 200, 300, and 400).
◉ Define 'GRI content index'
Answer: Navigation tool that specifies which GRI Standards have
been used, which disclosures have been reported on, and where
these disclosures can be found in the report or other location.
