Materiality Correct Ans ✓✓ In sustainability reporting, ___ is is the
principle that determines which topics are sufficiently important that is
is essential to report on them
Impact Correct Ans ✓✓ ___ 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 Correct Ans ✓✓ ___ have:
significant economic, economic or social impacts; or
substantively influence the assessments and decisions of stakeholders
Identifying Material Topics Correct Ans ✓✓ 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 Correct Ans ✓✓ description of where the impacts
occur for a material topic, and the organisation's involvement with those
impacts
Accuracy
Balance
, Clarity
Comparability
Reliability
Timeliness Correct Ans ✓✓ The 6 reporting principles for defining
report quality.
Stakeholders Correct Ans ✓✓ entities or individuals
that can be expected to be significantly affected by the reporting
organisation's activities, products and services
or
whose actions can reasonably be expected to affect the ability of the
organisation to implement its strategies and achieve its objectives.
Stakeholder engagement Correct Ans ✓✓ A fundamental activity in
order to produce a report in line with the GRI standards(material topics)
Can provide different perspectives on an organisation's strong and weak
points
it may help identify problems before they occur
can have a positive influence on the organisation's reputation, as it
shows that the organisation cares about the opinions of ___