GRI PACKAGED COMPREHENSIVE STUDY GUIDE 2026
FULL QUESTIONS AND SOLUTIONS GRADED A+
● GRI Standards are required for all reports or other materials published that apply the GRI
framework on or after ____.. Answer: July 1, 2018
● Updates to GRI nomenclature because of the update to Standards: 1) 'indicator' is now ___;
'aspect' is now ___.. Answer: disclosure; topic
● One of the most significant updates in GRI Standards is ____.. Answer: clarification of the
definition of 'impact'; a report should focus on the impacts that the organization has on the
economy, environment, and society, instead of impacts on the organization itself
● What are the 3 universal standards?. Answer: GRI 101 Foundation GRI 102 General
Disclosures GRI 103 Management Approach
● There are currently a total of ____ topic-specific Standards in the three blocks of Standards
(200, 300, and 400).. Answer: 38
● In the GRI Standards, topic Boundary disclosures have been moved to the ____ section of
a report.. Answer: management approach
● What is the vision of the GRI organization?. Answer: A future where sustainability is integral
to every organization's decision-making process.
● The GRI Standards are issued by the ____; also known by the acronym ____.. Answer:
Global Sustainability Standard Board; GSSB
● GRI Standards are developed through a ____ stakeholder process.. Answer: multi-
● GRI has formed expert ____ groups to develop draft content on specific topics.. Answer:
working
● What are the 6 GRI expert working groups?. Answer: Academia Business Capital Markets
Civil Society Governments Labor
● Define 'disclosure'.. Answer: Specific information that is to be reported.
● Define 'topic'.. Answer: An economic, environmental, or social subject.
, ● Define 'material topic'.. Answer: A topic that reflects an organization's significant economic,
environmental and social impacts or that substantively influences the assessments and
decisions of stakeholders.
● Define 'management approach disclosure'.. Answer: A narrative description about how an
organization manages its material topics and their related impacts.
● Define 'GRI content index'.. Answer: A navigation tool that specifies GRI Standards used
and disclosures made, and the location of these in the report.
● What are the 4 main features of the GRI Standards?. Answer: modular structure; Standards
can be used individually or in combination content is organized into requirements (shall),
recommendations (should), and guidance include a set of Reporting Principles requires
organizations to identify and report on material topics
● Within the text of the Standards themselves, terms that are defined in the glossary are
indicated by ____.. Answer: being underlined
● What are the 2 basic approaches for using the GRI Standards?. Answer: selected GRI
Standards can be used, which might constitute a 'GRI-referenced' report GRI Standards can
be used as a set to prepare a sustainability report in accordance with the GRI Standards
(Core or Comprehensive option)
● There are 6 elements to a report that has been prepared in accordance with the GRI
Standards: Core or Comprehensive option. What are they?. Answer: covers all of the
organization's material topics applies the 10 GRI Reporting Principles has a GRI Content
Index complies with all requirements for disclosures includes a specific claim about how the
GRI Standards have been applied meets the necessary criteria to be either Core or
Comprehensive
● What are 3 key things to remember about disclosures within the GRI Standards?. Answer:
they always appear in a box each disclosure has a title and unique number that corresponds
wo the number of the Standard all Standards except 'Foundation' include disclosures
● The GRI Standards include requirements denoted by ____ and ____.. Answer: 'shall'; bold
font
● The GRI Standards include recommendations which are denoted by ____.. Answer:
'should'
● In addition to requirements and recommendations, the GRI Standards include ____..
Answer: guidance
FULL QUESTIONS AND SOLUTIONS GRADED A+
● GRI Standards are required for all reports or other materials published that apply the GRI
framework on or after ____.. Answer: July 1, 2018
● Updates to GRI nomenclature because of the update to Standards: 1) 'indicator' is now ___;
'aspect' is now ___.. Answer: disclosure; topic
● One of the most significant updates in GRI Standards is ____.. Answer: clarification of the
definition of 'impact'; a report should focus on the impacts that the organization has on the
economy, environment, and society, instead of impacts on the organization itself
● What are the 3 universal standards?. Answer: GRI 101 Foundation GRI 102 General
Disclosures GRI 103 Management Approach
● There are currently a total of ____ topic-specific Standards in the three blocks of Standards
(200, 300, and 400).. Answer: 38
● In the GRI Standards, topic Boundary disclosures have been moved to the ____ section of
a report.. Answer: management approach
● What is the vision of the GRI organization?. Answer: A future where sustainability is integral
to every organization's decision-making process.
● The GRI Standards are issued by the ____; also known by the acronym ____.. Answer:
Global Sustainability Standard Board; GSSB
● GRI Standards are developed through a ____ stakeholder process.. Answer: multi-
● GRI has formed expert ____ groups to develop draft content on specific topics.. Answer:
working
● What are the 6 GRI expert working groups?. Answer: Academia Business Capital Markets
Civil Society Governments Labor
● Define 'disclosure'.. Answer: Specific information that is to be reported.
● Define 'topic'.. Answer: An economic, environmental, or social subject.
, ● Define 'material topic'.. Answer: A topic that reflects an organization's significant economic,
environmental and social impacts or that substantively influences the assessments and
decisions of stakeholders.
● Define 'management approach disclosure'.. Answer: A narrative description about how an
organization manages its material topics and their related impacts.
● Define 'GRI content index'.. Answer: A navigation tool that specifies GRI Standards used
and disclosures made, and the location of these in the report.
● What are the 4 main features of the GRI Standards?. Answer: modular structure; Standards
can be used individually or in combination content is organized into requirements (shall),
recommendations (should), and guidance include a set of Reporting Principles requires
organizations to identify and report on material topics
● Within the text of the Standards themselves, terms that are defined in the glossary are
indicated by ____.. Answer: being underlined
● What are the 2 basic approaches for using the GRI Standards?. Answer: selected GRI
Standards can be used, which might constitute a 'GRI-referenced' report GRI Standards can
be used as a set to prepare a sustainability report in accordance with the GRI Standards
(Core or Comprehensive option)
● There are 6 elements to a report that has been prepared in accordance with the GRI
Standards: Core or Comprehensive option. What are they?. Answer: covers all of the
organization's material topics applies the 10 GRI Reporting Principles has a GRI Content
Index complies with all requirements for disclosures includes a specific claim about how the
GRI Standards have been applied meets the necessary criteria to be either Core or
Comprehensive
● What are 3 key things to remember about disclosures within the GRI Standards?. Answer:
they always appear in a box each disclosure has a title and unique number that corresponds
wo the number of the Standard all Standards except 'Foundation' include disclosures
● The GRI Standards include requirements denoted by ____ and ____.. Answer: 'shall'; bold
font
● The GRI Standards include recommendations which are denoted by ____.. Answer:
'should'
● In addition to requirements and recommendations, the GRI Standards include ____..
Answer: guidance
