GRI Certification Exam Questions and
Correct Answers
What does GRI 101 foundation do? - Answer: Sets requirements
Specifies reporting principles: across 2 area: 4 content and 6 quality
What does GRI 201 General disclosures do? - Answer: OSEGSR
There are 33 in CORE and 23 addl in COMPREHENSIVE for total of 56
Organization
Strategy
Ethics & Integrity
Governance
Stakeholder Engagement
Reporting Practice
What does GRI 3 Material topics - Answer: Explains steps org can take to determine the most
relevant, most material topics
Associates sector standards
How many sector standards are there - Answer: 40
What is purpose of sector standards - Answer: Increase quality, completeness and consistency of
reporting by organizations.
If a sector standard is available, is the company required to use it? - Answer: Yes
What is the foundation of sustainability reporting? - Answer: Identify and prioritize company's
impacts on the economy, environment, and people- to be transparent about their impacts
How many reporting principles are there - Answer: 10
,The reporting principles are fundamental to achieving what? - Answer: High quality sustainability
reporting
If an organization claims the sustainability report was prepared "in accordance" with the GRI
standards, what does that mean? - Answer: It applied the 10 Reporting Principles
In choosing what content to include in the sustainability report, what should be considered? -
Answer: Organizations activities, impacts and substantive expectations and interests of its
stakholders.
What does quality in reporting ensure? - Answer: Enables stakeholders to make sound and
reasonable assessments of an organization and take appropriate actions.
What are reporting principle tests? - Answer: Tools that help an organization assess whether it has
applied the principle.
Reporting principle test are NOT what? - Answer: They are not disclosures that are required to be
reported.
What are the four reporting principles for defining report content? - Answer: 1. Stakeholder
inclusiveness 2. Sustainability context 3. Materiality (4) Completeness
What are the six reporting principles for defining report quality? - Answer: (1) Accuracy (2) Balance
(3) Clarity (4) Comparability (5) Reliability (6) Timeliness
What is the purpose of the Foundation? - Answer: Sets out the 10 principles. 4 for content and 6 for
quality.
GRI 102 General Disclosures does what? - Answer: Sets out reporting requirements on contextual
information about an organization and its sustainability practices.
True or False: GRI 102 (General Disclosures) can only be used by large enterprises. - Answer: False.
Standard 102 can be used by an organization of any size, type, sector or geographic location.
What is GRI 102 called? - Answer: General Disclosures
, What are the parts of 102 general disclosures? - Answer: Organization profile, strategy, ethics &
integrity, stakeholder engagement practices and reporting process
What are the 2 options for preparing a report in accordance with the standards? - Answer: Core and
Comprehensive
Explain the Core option - Answer: The minimum info needed to understand the nature of the
organization, its material topics and related impacts and how these are managed.
Explain the Comprehensive option - Answer: Builds on the Core by requiring additional disclosures
on the organizations strategy, ethics & integrity, and governance. In addition, must report more
extensively on its impacts by reporting all the topic-specific disclosures for each material topic
covered by the GRI standards.
The GRI 102 Standards are used by organizations to report about their XXXXX on the economy,
environment and society - Answer: IMPACTS
True of False: a company must move from CORE to COMPREHENSIVE reporting - Answer: False. Core
/Comprehensive do not relate to quality. They reflect degree to which GRI standards have been
applied. Company can choose which best fits organization's reporting needs and info needs of its
stakeholders.
What is GRI 103? - Answer: Management approach for each material topic including 200 Economic,
300 Environmental and 400 Social.
What does it mean when an organization claims "GRI-referenced" - Answer: If the reporting
organization uses parts of content but has not met the criteria to report in accordance with, it shall
include a statement that "This material references xxxxx " for each standard used.
Stakeholders are entities or individuals that can reasonably be expected to xxxxxxxxxx be affected by
the reporting organization's activities, products and services or affect the ability of the organization
to implement its xxxxxxxx or achieve its xxxxxxx. - Answer: significantly / strategies / objectives
How many stakeholder engagement questions are there in the GRI? - Answer: four
Correct Answers
What does GRI 101 foundation do? - Answer: Sets requirements
Specifies reporting principles: across 2 area: 4 content and 6 quality
What does GRI 201 General disclosures do? - Answer: OSEGSR
There are 33 in CORE and 23 addl in COMPREHENSIVE for total of 56
Organization
Strategy
Ethics & Integrity
Governance
Stakeholder Engagement
Reporting Practice
What does GRI 3 Material topics - Answer: Explains steps org can take to determine the most
relevant, most material topics
Associates sector standards
How many sector standards are there - Answer: 40
What is purpose of sector standards - Answer: Increase quality, completeness and consistency of
reporting by organizations.
If a sector standard is available, is the company required to use it? - Answer: Yes
What is the foundation of sustainability reporting? - Answer: Identify and prioritize company's
impacts on the economy, environment, and people- to be transparent about their impacts
How many reporting principles are there - Answer: 10
,The reporting principles are fundamental to achieving what? - Answer: High quality sustainability
reporting
If an organization claims the sustainability report was prepared "in accordance" with the GRI
standards, what does that mean? - Answer: It applied the 10 Reporting Principles
In choosing what content to include in the sustainability report, what should be considered? -
Answer: Organizations activities, impacts and substantive expectations and interests of its
stakholders.
What does quality in reporting ensure? - Answer: Enables stakeholders to make sound and
reasonable assessments of an organization and take appropriate actions.
What are reporting principle tests? - Answer: Tools that help an organization assess whether it has
applied the principle.
Reporting principle test are NOT what? - Answer: They are not disclosures that are required to be
reported.
What are the four reporting principles for defining report content? - Answer: 1. Stakeholder
inclusiveness 2. Sustainability context 3. Materiality (4) Completeness
What are the six reporting principles for defining report quality? - Answer: (1) Accuracy (2) Balance
(3) Clarity (4) Comparability (5) Reliability (6) Timeliness
What is the purpose of the Foundation? - Answer: Sets out the 10 principles. 4 for content and 6 for
quality.
GRI 102 General Disclosures does what? - Answer: Sets out reporting requirements on contextual
information about an organization and its sustainability practices.
True or False: GRI 102 (General Disclosures) can only be used by large enterprises. - Answer: False.
Standard 102 can be used by an organization of any size, type, sector or geographic location.
What is GRI 102 called? - Answer: General Disclosures
, What are the parts of 102 general disclosures? - Answer: Organization profile, strategy, ethics &
integrity, stakeholder engagement practices and reporting process
What are the 2 options for preparing a report in accordance with the standards? - Answer: Core and
Comprehensive
Explain the Core option - Answer: The minimum info needed to understand the nature of the
organization, its material topics and related impacts and how these are managed.
Explain the Comprehensive option - Answer: Builds on the Core by requiring additional disclosures
on the organizations strategy, ethics & integrity, and governance. In addition, must report more
extensively on its impacts by reporting all the topic-specific disclosures for each material topic
covered by the GRI standards.
The GRI 102 Standards are used by organizations to report about their XXXXX on the economy,
environment and society - Answer: IMPACTS
True of False: a company must move from CORE to COMPREHENSIVE reporting - Answer: False. Core
/Comprehensive do not relate to quality. They reflect degree to which GRI standards have been
applied. Company can choose which best fits organization's reporting needs and info needs of its
stakeholders.
What is GRI 103? - Answer: Management approach for each material topic including 200 Economic,
300 Environmental and 400 Social.
What does it mean when an organization claims "GRI-referenced" - Answer: If the reporting
organization uses parts of content but has not met the criteria to report in accordance with, it shall
include a statement that "This material references xxxxx " for each standard used.
Stakeholders are entities or individuals that can reasonably be expected to xxxxxxxxxx be affected by
the reporting organization's activities, products and services or affect the ability of the organization
to implement its xxxxxxxx or achieve its xxxxxxx. - Answer: significantly / strategies / objectives
How many stakeholder engagement questions are there in the GRI? - Answer: four
