GRI PACKAGED ACTUAL EXAM PAPER 2026 QUESTIONS
WITH ANSWERS GRADED A+
● 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
WITH ANSWERS GRADED A+
● 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
