GRI Exam
Preparation
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
, Explain the purpose of the GRI standards - Answer: The GRI standards enable an organization to disclose
publicly its most significant impacts on the economy, environment and people including impacts on their
human rights.
Explain the structure of the GRI standards - Answer: Universal, Sector, Topic standards
Identify 4 key concepts for reporting in accordance with the GRI standards - Answer: Impact, Material
topic, Stakeholder, Due diligence
Identify 8 reporting principles for reporting in accordance with the GRI standards - Answer: Accuracy,
Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness, Verifiability
Describe the process for identifying impacts and determining material topics - Answer:
Definition of sustainability reporting - Answer: Refers to the process of reporting, which starts with an
organization determining its material topics based on its most significant impacts and results in the
organization publicly reporting information about these impacts.
Value of the reporting: Internal benefits - Answer: Set vision and strategy; measure performance;
manage risks; motivate employees
Value of the reporting: External benefits - Answer: Build reputation and trust; attract capital; engage
with stakeholders; comply with regulatory requirements
Main features of the GRI standards: - Answer: Modular system of interconnected standards
Developed by an independent, transparent and multi-stakeholder process
Based on expectations for responsible business conduct set out in authoritative intergovernmental
instruments
Can be used by any organizations, regardless of sector, size or location
Includes a set of requirements and reporting principles
Require organizations to identify impacts and report on material topic
Preparation
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
, Explain the purpose of the GRI standards - Answer: The GRI standards enable an organization to disclose
publicly its most significant impacts on the economy, environment and people including impacts on their
human rights.
Explain the structure of the GRI standards - Answer: Universal, Sector, Topic standards
Identify 4 key concepts for reporting in accordance with the GRI standards - Answer: Impact, Material
topic, Stakeholder, Due diligence
Identify 8 reporting principles for reporting in accordance with the GRI standards - Answer: Accuracy,
Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness, Verifiability
Describe the process for identifying impacts and determining material topics - Answer:
Definition of sustainability reporting - Answer: Refers to the process of reporting, which starts with an
organization determining its material topics based on its most significant impacts and results in the
organization publicly reporting information about these impacts.
Value of the reporting: Internal benefits - Answer: Set vision and strategy; measure performance;
manage risks; motivate employees
Value of the reporting: External benefits - Answer: Build reputation and trust; attract capital; engage
with stakeholders; comply with regulatory requirements
Main features of the GRI standards: - Answer: Modular system of interconnected standards
Developed by an independent, transparent and multi-stakeholder process
Based on expectations for responsible business conduct set out in authoritative intergovernmental
instruments
Can be used by any organizations, regardless of sector, size or location
Includes a set of requirements and reporting principles
Require organizations to identify impacts and report on material topic
