GRI 2021
Standards Exam
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
, GRI Standards 8 reporting principles - Answer: Accuracy, balance, clarity, comparability, completeness,
sustainability context, timeliness, and verifiability
9 reporting requirements for reporting in accordance with - Answer: Requirement 1: Apply the
reporting principles
Requirement 2: Report the disclosures in GRI 2: General Disclosures 2021
Requirement 3: Determine material topics
Requirement 4: Report the disclosures in GRI 3: Material Topics 2021
Requirement 5: Report disclosures from the GRI Topic Standards for each material topic
Requirement 6: Provide reasons for omission for disclosures and requirements that the organization
cannot comply with
Requirement 7: Publish a GRI content index
Requirement 8: Provide a statement of use
Requirement 9: Notify GRI
3 requirements for reporting in reference to - Answer: Publish a GRI content index
Provide a statement of use
Notify GRI
What was the primary purpose behind the creation of GRI?
a- The modification of existing and well-established global sustainability reporting frameworks.
b- The development of a global sustainability reporting framework that would be applicable to
organizations of all sizes and types around the world.
c- The development of a reporting framework that highlights how sustainability impacts financial
outcomes of organizations of all sizes and types
d- The development of a mandatory reporting framework for non-financial sustainability reporting -
Answer: b- The development of a global sustainability reporting framework that would be applicable to
organizations of all sizes and types around the world.
One of the primary outcomes for companies that decide to report following the GRI standards is
Standards Exam
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
, GRI Standards 8 reporting principles - Answer: Accuracy, balance, clarity, comparability, completeness,
sustainability context, timeliness, and verifiability
9 reporting requirements for reporting in accordance with - Answer: Requirement 1: Apply the
reporting principles
Requirement 2: Report the disclosures in GRI 2: General Disclosures 2021
Requirement 3: Determine material topics
Requirement 4: Report the disclosures in GRI 3: Material Topics 2021
Requirement 5: Report disclosures from the GRI Topic Standards for each material topic
Requirement 6: Provide reasons for omission for disclosures and requirements that the organization
cannot comply with
Requirement 7: Publish a GRI content index
Requirement 8: Provide a statement of use
Requirement 9: Notify GRI
3 requirements for reporting in reference to - Answer: Publish a GRI content index
Provide a statement of use
Notify GRI
What was the primary purpose behind the creation of GRI?
a- The modification of existing and well-established global sustainability reporting frameworks.
b- The development of a global sustainability reporting framework that would be applicable to
organizations of all sizes and types around the world.
c- The development of a reporting framework that highlights how sustainability impacts financial
outcomes of organizations of all sizes and types
d- The development of a mandatory reporting framework for non-financial sustainability reporting -
Answer: b- The development of a global sustainability reporting framework that would be applicable to
organizations of all sizes and types around the world.
One of the primary outcomes for companies that decide to report following the GRI standards is
