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All material topics, including those not covered by GRI Standards, from the content of
the... - CORRECT ANSWER: sustainability principles
An organization identifies material topics primarily by applying which 2 principles? -
CORRECT ANSWER: 1. Stakeholder Inclusiveness Principle 2. Materiality principle
Before starting the stakeholder engagement process, it is important to plan for 2 specific
items. What are they? - CORRECT ANSWER: 1.) what to ask from different
stakeholders
2.) what methods to use for stakeholder engagement
Both in accordance (Core and Comprehensive options) have the same requirements for
...,..., and ... - CORRECT ANSWER: Organization profile; stakeholder engagement;
reporting practice
Define 'disclosure' - CORRECT ANSWER: Refers to specific information that is to be
reported. (For example, the name of your organization, or data on GHG
emissions).Refers to specific information that is to be reported. (For example, the name
of your organization, or data on GHG emissions).
Define 'GRI content index' - CORRECT ANSWER: Navigation tool that specifies which
GRI Standards have been used, which disclosures have been reported on, and where
these disclosures can be found in the report or other location.
Define 'impact.' - CORRECT ANSWER: In the GRI Standards, unless otherwise stated,
'impact' refers to the effect an organization has on the economy, the environment,
, and/or society, which in turn can indicate its contribution (positive or negative) to
sustainable development.
Note 1: In the GRI Standards, the term 'impact' can refer to positive, negative, actual,
potential, direct, indirect, short-term, long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society can also be related to
consequences for the organization itself. For example, an impact on the economy,
environment, and/or society can lead to consequences for the organization's business
model, reputation, or ability to achieve its objectives.
Define 'management approach disclosure' - CORRECT ANSWER: narrative description
about how an organization manages its material topics and their related impacts.
Note: Disclosures about an organization's management approach also provide context
for the information
reported using topic-specific Standards (series 200, 300, and 400).
Define 'management approach.' - CORRECT ANSWER: Management approach
enables an organization to explain how it manages economic, social, and environmental
impacts related to material topics. It is an important narrative about how the
organization identifies, analyzes, and responds to actual and potential impacts.
Define 'material topic.' - CORRECT ANSWER: topic that reflects a reporting
organization's significant economic, environmental and social impacts; or that
substantively influences the assessments and decisions of stakeholders
Note 1: For more information on identifying a material topic, see the Reporting
Principles for defining report content in GRI 101: Foundation.
Note 2: To prepare a report in accordance with the GRI Standards, an organization is
required to report on its material topics.
Note 3: Material topics can include, but are not limited to, the topics covered by the GRI
Standards in the 200, 300, and 400 series.
Define 'topic' - CORRECT ANSWER: An economic, environmental or social subject