What does GRI 101 foundation do? Correct Ans ✓✓ Sets requirements
Specifies reporting principles: across 2 areas:
4 content, and
6 quality
What does GRI 201 General disclosures do? Correct Ans ✓✓ There are
33 in CORE and 23 addl in COMPREHENSIVE for total of 56
OSEGSR
Organization
Strategy
Ethics & Integrity
Governance
Stakeholder Engagement
Reporting Practice
What does GRI 3 Material topics do? Correct Ans ✓✓ Explains steps
org can take to determine the most relevant, most material topics
Associates sector standards
,What is the purpose of sector standards? Correct Ans ✓✓ Increase
quality, completeness and consistency of reporting by organizations.
If a sector standard is available, is the company required to use it?
Correct Ans ✓✓ Yes
What is the foundation of sustainability reporting? Correct Ans ✓✓
Identify and prioritize company's impacts on the economy, environment,
and people- to be transparent about their impacts
How many reporting principles are there? Correct Ans ✓✓ 10
The reporting principles are fundamental to achieving what? Correct
Ans ✓✓ High quality sustainability reporting
If an organization claims the sustainability report was prepared "in
accordance" with the GRI standards, what does that mean? Correct Ans
✓✓ It applied the 10 Reporting Principles
In choosing what content to include in the sustainability report, what
should be considered? Correct Ans ✓✓ Organizations activities, impacts
and substantive expectations and interests of its stakeholders.
,What does quality in reporting ensure? Correct Ans ✓✓ Enables
stakeholders to make sound and reasonable assessments of an
organization and take appropriate actions.
What are reporting principle tests? Correct Ans ✓✓ Tools that help an
organization assess whether it has applied the principle.
Reporting principle test are NOT what? Correct Ans ✓✓ They are not
disclosures, they are not required to be reported.
What are the four reporting principles for defining report content?
Correct Ans ✓✓ ICMC
1. Stakeholder Inclusiveness
2. Sustainability Context
3. Materiality
4. Completeness
What are the six reporting principles for defining report quality? Correct
Ans ✓✓ AB CC (doubleC) RT
1. Accuracy
2. Balance
3. Clarity
4. Comparability
, 5. Reliability
6. Timeliness
What is the purpose of the Foundation? Correct Ans ✓✓ Sets out the 10
reporting principles:
4 for content and
6 for quality.
True or False: GRI 102 (General Disclosures) can only be used by large
enterprises. Correct Ans ✓✓ False.
Standard 102 can be used by an organization of any size, type, sector or
geographic location.
GRI 102 General Disclosures does what? Correct Ans ✓✓ Sets out
reporting requirements on contextual information about an organization
and its sustainability practices.
What is GRI 102 called? Correct Ans ✓✓ General Disclosures
What are the parts of 102 general disclosures? Correct Ans ✓✓
OSEGSR
Organization profile
Strategy