GRI Exam Study Guide | Questions with 100% Correct
Answers | Verified
All material topics, including those not covered by GRI Standards, from the content of the... -
sustainability principles
An organization identifies material topics primarily by applying which 2 principles? - 1. Stakeholder
Inclusiveness Principle 2. Materiality principle
Before starting the stakeholder engagement process, it is important to plan for 2 specific items. What
are they? - 1.) what to ask from different stakeholders
2.) what methods to use for stakeholder engagement
Both in accordance (Core and Comprehensive options) have the same requirements for ...,..., and ... -
Organization profile; stakeholder engagement; reporting practice
Define 'disclosure' - Refers to specific information that is to be reported. (For example, the name of
your organization, or data on GHG emissions).Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG emissions).
Define 'GRI content index' - Navigation tool that specifies which GRI Standards have been used,
which disclosures have been reported on, and where these disclosures can be found in the report or
other location.
Define 'impact.' - In the GRI Standards, unless otherwise stated, 'impact' refers to the effect an
organization has on the economy, the environment, and/or society, which in turn can indicate its
contribution (positive or negative) to sustainable development.
Note 1: In the GRI Standards, the term 'impact' can refer to positive, negative, actual, potential, direct,
indirect, short-term, long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society can also be related to consequences for
the organization itself. For example, an impact on the economy, environment, and/or society can lead to
consequences for the organization's business model, reputation, or ability to achieve its objectives.
, Define 'management approach disclosure' - narrative description about how an organization
manages its material topics and their related impacts.
Note: Disclosures about an organization's management approach also provide context for the
information
reported using topic-specific Standards (series 200, 300, and 400).
Define 'management approach.' - Management approach enables an organization to explain how it
manages economic, social, and environmental impacts related to material topics. It is an important
narrative about how the organization identifies, analyzes, and responds to actual and potential impacts.
Define 'material topic.' - topic that reflects a reporting organization's significant economic,
environmental and social impacts; or that substantively influences the assessments and decisions of
stakeholders
Note 1: For more information on identifying a material topic, see the Reporting Principles for defining
report content in GRI 101: Foundation.
Note 2: To prepare a report in accordance with the GRI Standards, an organization is required to report
on its material topics.
Note 3: Material topics can include, but are not limited to, the topics covered by the GRI Standards in
the 200, 300, and 400 series.
Define 'topic' - An economic, environmental or social subject
Note 1: In the GRI Standards, topics are grouped according to the three dimensions of sustainable
development: economic, environmental and social.
Note 2: To prepare a report in accordance with the GRI Standards, an organization is required to report
on its material topics.
Each or the Reporting Principles consists of ... and ... on how to apply the principle. - requirement and
guidance
Each topic-specific standard follows the same format. What is the format? - 1. Introduction2.
Management approach disclosures 3. Topic-specific disclosures 4. References
Answers | Verified
All material topics, including those not covered by GRI Standards, from the content of the... -
sustainability principles
An organization identifies material topics primarily by applying which 2 principles? - 1. Stakeholder
Inclusiveness Principle 2. Materiality principle
Before starting the stakeholder engagement process, it is important to plan for 2 specific items. What
are they? - 1.) what to ask from different stakeholders
2.) what methods to use for stakeholder engagement
Both in accordance (Core and Comprehensive options) have the same requirements for ...,..., and ... -
Organization profile; stakeholder engagement; reporting practice
Define 'disclosure' - Refers to specific information that is to be reported. (For example, the name of
your organization, or data on GHG emissions).Refers to specific information that is to be reported. (For
example, the name of your organization, or data on GHG emissions).
Define 'GRI content index' - Navigation tool that specifies which GRI Standards have been used,
which disclosures have been reported on, and where these disclosures can be found in the report or
other location.
Define 'impact.' - In the GRI Standards, unless otherwise stated, 'impact' refers to the effect an
organization has on the economy, the environment, and/or society, which in turn can indicate its
contribution (positive or negative) to sustainable development.
Note 1: In the GRI Standards, the term 'impact' can refer to positive, negative, actual, potential, direct,
indirect, short-term, long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society can also be related to consequences for
the organization itself. For example, an impact on the economy, environment, and/or society can lead to
consequences for the organization's business model, reputation, or ability to achieve its objectives.
, Define 'management approach disclosure' - narrative description about how an organization
manages its material topics and their related impacts.
Note: Disclosures about an organization's management approach also provide context for the
information
reported using topic-specific Standards (series 200, 300, and 400).
Define 'management approach.' - Management approach enables an organization to explain how it
manages economic, social, and environmental impacts related to material topics. It is an important
narrative about how the organization identifies, analyzes, and responds to actual and potential impacts.
Define 'material topic.' - topic that reflects a reporting organization's significant economic,
environmental and social impacts; or that substantively influences the assessments and decisions of
stakeholders
Note 1: For more information on identifying a material topic, see the Reporting Principles for defining
report content in GRI 101: Foundation.
Note 2: To prepare a report in accordance with the GRI Standards, an organization is required to report
on its material topics.
Note 3: Material topics can include, but are not limited to, the topics covered by the GRI Standards in
the 200, 300, and 400 series.
Define 'topic' - An economic, environmental or social subject
Note 1: In the GRI Standards, topics are grouped according to the three dimensions of sustainable
development: economic, environmental and social.
Note 2: To prepare a report in accordance with the GRI Standards, an organization is required to report
on its material topics.
Each or the Reporting Principles consists of ... and ... on how to apply the principle. - requirement and
guidance
Each topic-specific standard follows the same format. What is the format? - 1. Introduction2.
Management approach disclosures 3. Topic-specific disclosures 4. References
