GRI FINAL STUDY GUIDE 2026
COMPLETE QUESTIONS AND ANSWERS.
✔ What do Sector Standards provide? Answer: Information about likely
material topics for a sector; used when determining material topics and
what to report.
✔ What do Topic Standards provide? Answer: Topic-specific
disclosures for reporting impacts related to particular topics.
✔ What does "impact" mean in GRI? Answer: The effect an
organization has or could have on the economy, environment, and people
(including human rights) through its activities or business relationships.
✔ Impacts can be categorized how (GRI definition)? Answer: Actual or
potential; negative or positive; short/long-term; intended/unintended;
reversible/irreversible.
✔ What is a "material topic" in GRI? Answer: A topic that represents
the organization's most significant impacts on the economy,
environment, and people (including human rights).
, ✔ Can material topics be deprioritized because they are not financially
material? Answer: No; material topics cannot be deprioritized on the
basis of not being considered financially material.
✔ How does GRI link sustainability reporting and financial reporting?
Answer: Sustainability impacts can become financially material over
time; sustainability reporting provides input for identifying financial
risks/opportunities, but is independent of financial implications.
✔ What is "due diligence" in GRI? Answer: The process through which
an organization identifies, prevents, mitigates, and accounts for how it
addresses actual and potential negative impacts (including human
rights).
✔ How should potential negative impacts be addressed (GRI)? Answer:
Through prevention or mitigation.
✔ How should actual negative impacts be addressed (GRI)? Answer:
Through remediation where the organization identifies it caused or
contributed to the impacts.
✔ What determines how an organization should address negative
impacts? Answer: How it is involved: causes, contributes, or impacts
are directly linked by business relationships.
COMPLETE QUESTIONS AND ANSWERS.
✔ What do Sector Standards provide? Answer: Information about likely
material topics for a sector; used when determining material topics and
what to report.
✔ What do Topic Standards provide? Answer: Topic-specific
disclosures for reporting impacts related to particular topics.
✔ What does "impact" mean in GRI? Answer: The effect an
organization has or could have on the economy, environment, and people
(including human rights) through its activities or business relationships.
✔ Impacts can be categorized how (GRI definition)? Answer: Actual or
potential; negative or positive; short/long-term; intended/unintended;
reversible/irreversible.
✔ What is a "material topic" in GRI? Answer: A topic that represents
the organization's most significant impacts on the economy,
environment, and people (including human rights).
, ✔ Can material topics be deprioritized because they are not financially
material? Answer: No; material topics cannot be deprioritized on the
basis of not being considered financially material.
✔ How does GRI link sustainability reporting and financial reporting?
Answer: Sustainability impacts can become financially material over
time; sustainability reporting provides input for identifying financial
risks/opportunities, but is independent of financial implications.
✔ What is "due diligence" in GRI? Answer: The process through which
an organization identifies, prevents, mitigates, and accounts for how it
addresses actual and potential negative impacts (including human
rights).
✔ How should potential negative impacts be addressed (GRI)? Answer:
Through prevention or mitigation.
✔ How should actual negative impacts be addressed (GRI)? Answer:
Through remediation where the organization identifies it caused or
contributed to the impacts.
✔ What determines how an organization should address negative
impacts? Answer: How it is involved: causes, contributes, or impacts
are directly linked by business relationships.
