GRI certification flashcards Questions With Complete
Solutions
T/f the reporting principles must be applied throughout the
reporting process
True
Can a report include information published in different places
and formats?
Yes but must have a GRI content index
How is the required information to report for each disclosure is
flagged how?
It is presented inside a box
T/F every GRI standard includes disclosures
False- GRI 101 Foundation does not include disclosures
List the 4 GRI 101 content principles
ICMC:
Stakeholder Inclusiveness
Sustainability Context
Materiality
Completeness
List the 6 GRI 101 quality principles
ABCCRT:
Accuracy
Balance
,Clarity
Comparability
Reliability
Timeliness
Each of the reporting principles contain two parts, what are
they?
Requirements and Guidance on how to apply the principles
including tests.
What are "tests" in the reporting principles?
They are tools to help an organization assess whether it has
applied the principle; they are not disclosures that are required to
be reported
What are the 3 requirements for GRI sustainability reporting laid
out in 101 foundation?
1. The 10 reporting principles have been applied 2. disclosures
giving contextual information about the organization have been
made 3. every material topic has been identified and reported on.
True False: complying with all requirements in section 101
Foundation are mandatory to claim the report has been prepared
in accordance with the GRI standards
True
Where are the principles and disclosures related to stakeholder
engagement?
, Stakeholder inclusiveness is linked to Materiality. They are
included in General Disclosures, Stakeholder Engagement GRI
102-40 to 102-44
Of the 6 102 General Disclosures, which are required for
reporting in accordance
1. O - Organization 5. S - Stakeholder Engagement 6. R -
Reporting Practice
Materiality assesses topics against which two dimension?
Significance of an organization's economic, environmental and
social impacts and Substantive influence on the assessments and
decisions of stakeholders
what does IMPACT mean to GRI?
the effect the organization has on the economy, environment and
society
what are the five categories of IMPACT in GRI?
PADSI -- 1. Positive/negative 2. Actual/potential 3.
Direct/indirect 4. Short-term/Long-term 5. Intended/unintended
The IMPACTS can be upon what two areas?
1. upon economy, environment, society or 2. the organization
itself
What is 102-46?
Part of materiality disclosure, (1) must explain the process for
defining the report content and topic boundaries AND (2) an
Solutions
T/f the reporting principles must be applied throughout the
reporting process
True
Can a report include information published in different places
and formats?
Yes but must have a GRI content index
How is the required information to report for each disclosure is
flagged how?
It is presented inside a box
T/F every GRI standard includes disclosures
False- GRI 101 Foundation does not include disclosures
List the 4 GRI 101 content principles
ICMC:
Stakeholder Inclusiveness
Sustainability Context
Materiality
Completeness
List the 6 GRI 101 quality principles
ABCCRT:
Accuracy
Balance
,Clarity
Comparability
Reliability
Timeliness
Each of the reporting principles contain two parts, what are
they?
Requirements and Guidance on how to apply the principles
including tests.
What are "tests" in the reporting principles?
They are tools to help an organization assess whether it has
applied the principle; they are not disclosures that are required to
be reported
What are the 3 requirements for GRI sustainability reporting laid
out in 101 foundation?
1. The 10 reporting principles have been applied 2. disclosures
giving contextual information about the organization have been
made 3. every material topic has been identified and reported on.
True False: complying with all requirements in section 101
Foundation are mandatory to claim the report has been prepared
in accordance with the GRI standards
True
Where are the principles and disclosures related to stakeholder
engagement?
, Stakeholder inclusiveness is linked to Materiality. They are
included in General Disclosures, Stakeholder Engagement GRI
102-40 to 102-44
Of the 6 102 General Disclosures, which are required for
reporting in accordance
1. O - Organization 5. S - Stakeholder Engagement 6. R -
Reporting Practice
Materiality assesses topics against which two dimension?
Significance of an organization's economic, environmental and
social impacts and Substantive influence on the assessments and
decisions of stakeholders
what does IMPACT mean to GRI?
the effect the organization has on the economy, environment and
society
what are the five categories of IMPACT in GRI?
PADSI -- 1. Positive/negative 2. Actual/potential 3.
Direct/indirect 4. Short-term/Long-term 5. Intended/unintended
The IMPACTS can be upon what two areas?
1. upon economy, environment, society or 2. the organization
itself
What is 102-46?
Part of materiality disclosure, (1) must explain the process for
defining the report content and topic boundaries AND (2) an
