GRI Standards
Exam Questions
and Complete
Solutions Graded
A+
Denning [Date] [Course title]
, Materiality - Answer: In sustainability reporting, ___ is is the principle that determines which topics are
sufficiently important that is is essential to report on them
Impact - Answer: ___ refers to the effect an org has on the economy, the environment and / or society,
which in turn can indicate its contribution (positive or negative) to sustainable development
Material Topics - Answer: ___ have:
significant economic, economic or social impacts; or
substantively influence the assessments and decisions of stakeholders
Identifying Material Topics - Answer: The reporting organisation shall ___ using the Reporting Principles
for defining report content.
The reporting org should consult the GRI Sector Disclosures that relate to its sector, if available, to assist
with its material topics
Topic Boundary - Answer: description of where the impacts occur for a material topic, and the
organisation's involvement with those impacts
Accuracy
Balance
Clarity
Comparability
Reliability
Timeliness - Answer: The 6 reporting principles for defining report quality.
Stakeholders - Answer: entities or individuals
that can be expected to be significantly affected by the reporting organisation's activities, products and
services
Exam Questions
and Complete
Solutions Graded
A+
Denning [Date] [Course title]
, Materiality - Answer: In sustainability reporting, ___ is is the principle that determines which topics are
sufficiently important that is is essential to report on them
Impact - Answer: ___ refers to the effect an org has on the economy, the environment and / or society,
which in turn can indicate its contribution (positive or negative) to sustainable development
Material Topics - Answer: ___ have:
significant economic, economic or social impacts; or
substantively influence the assessments and decisions of stakeholders
Identifying Material Topics - Answer: The reporting organisation shall ___ using the Reporting Principles
for defining report content.
The reporting org should consult the GRI Sector Disclosures that relate to its sector, if available, to assist
with its material topics
Topic Boundary - Answer: description of where the impacts occur for a material topic, and the
organisation's involvement with those impacts
Accuracy
Balance
Clarity
Comparability
Reliability
Timeliness - Answer: The 6 reporting principles for defining report quality.
Stakeholders - Answer: entities or individuals
that can be expected to be significantly affected by the reporting organisation's activities, products and
services
