GRI CERTIFICATION EXAM VERSION 1&2
2025/2026 WITH ACTUAL CORRECT
QUESTIONS AND VERIFIED DETAILED
ANSWERS |FREQUENTLY TESTED
QUESTIONS AND SOLUTIONS|ALREADY
GRADED A+|NEWEST|GUARANTEED PASS
Define 'impact.'
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.
It is possible for organizational impacts to be positive and negative; ... and ...; ... and ...' ... and
...; and ... and ....
actual and potential; direct and indirect; short-term and long-term; intended and unintended
What does GRI require regarding a materiality matrix?
GRI does not require a materiality matrix nor a specific matrix, but if a matrix is used, it should
have 2 dimensions. 1.) reflect the organization's significant economic environmental and social
impacts, and 2.) influence the assessments and decisions of stakeholders. note that a topic can
be considered material finite registers on only a single dimension or axis.
An organization identifies material topics primarily by applying which 2 principles?
1. Stakeholder Inclusiveness Principle 2. Materiality principle
When possible, GRI requires a link between identified ... and topic-specific Standards.
Material topics
1|Page
,All material topics, including those not covered by GRI Standards, from the content of the...
sustainability principles
What are examples of GRI sector-specific standards?
airport operators, electric utilities, event organizers, financial services, food processing, media,
mining/metal, NGO's, oil/gas, real estate/construction
Before starting the stakeholder engagement process, it is important to plan for 2 specific items.
What are they?
1.) what to ask from different stakeholders
2.) what methods to use for stakeholder engagement
For each material topic, the organization is required to identify and explain the....
topic Boundary
Organizations sing GRI Standards are expected to report not only on impacts they cause, but
also on impacts they... and impacts that....
contribute to; are directly linked to their activities, products, or services through a business
relationship
For each material topic, a topic Boundary disclosure requires a description of what 2 things?
1. where the impacts occur
2. the organization's involvement with the impacts (for example, whether it cases, contributes
o, or is directly linked to the impact)
What are an organization's options for reporting when a topic Boundary extends beyond the
organization?
1. when a topic Boubdary includes part if a supply chain that cannot be assessed, the reporting
organization is still required to report the management approach for topic
2. the recognized reasons for omission can be used when data is not available or accessible.
When reporting on material topics, the reporting organization is required to report a ... and
report on ... for each material topic.
Management approach disclosure; topic-specific disclosures
If an organization combines the management approach disclosures for a group of material
topics, it is required to ....
indicate which topics are covered by each disclosure
2|Page
,If there is no management approach for a material topic, report must describe ... and ...
1.) reasons for not having one; 2.) any plans to implement one
The management approach for a material topic might include these 7 items. What are they?
1. policies 2. commitments 3. goals and targets 4. responsibilities 5. resources 6. specific actions
7. the grievance mechanism
Under GRI Disclosure 103-1, organizations will be able to provide the following two items:... and
...
1.) why a topic is material 2.) the topic boundary
Information about preparing a report in accordance are set out in what Standards and section?
GRI 101: Foundation, Section 3 Table 1
Both in accordance (Core and Comprehensive options) have the same requirements for ...,...,
and ...
Organization profile; stakeholder engagement; reporting practice
When filling in accordance (Core option), organizations must report what for each material
topic?
Organizations must report at least one topic-specific disclosure for each material topic.
When filling in accordance (Comprehensive option), organizations must report what for each
material topic?
Organizations must report all topic-specific disclosures for each material topic.
What are 4 things to keep in mind about omissions?
Omissions... 1. Can be used if an organization cannot report a disclosure that is required 2. can
only be used for certain disclosures 3. GRI 101 provides a list of permitted reasons for omissions
4. must be included in content index Not applicable - Specify the reason(s) why the disclosure is
considered to be not applicable. Confidentiality constraints - Describe the specific confident
constraints prohibiting the disclosures. Specific legal prohibition - Describe the specific legal
prohibitions. Information unavailable - describe the specific steps being taken to obtain
expected timeframe for doing so. If the reason for omission is due to the fact that the necessary
information cannot obtained, or is not of adequate quality to report (as may sometimes be the
case when the Boundary for a material topic extends beyond the reporting organization),
explain this situation.
3|Page
, What does GRI require or recommend regarding reporting format?
GRI does not stipulate; reports can be published in paper, electronically, or in combination of
both
GRI Standards are required for all reports or other materials published that apply the GRI
framework on or after.....
July 1, 2018
Updates to GRI nomenclature because of the update to Standards: 1)'indicator' is now...;
'aspect' is now...
Disclosure...topic
One of the most significant updates in GRI Standards is...
clarification on the term "impact" - A report should focus on the impacts that the organization
has on the economy, environment and society, instead of the impacts on the organization itself.
What are the three universal standards?
GRI 101: Foundations
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)
38
In the GRI Standards, topic Boundary disclosures have been moved to the .... section of the
report.
Disclosure 103-1: Management Approach Explanation of its Material Topic and its Boundary
What is the vision of the GRI organization?
A future where sustainability is integral to every organization's decision-making process
What percentage of all organizations that issue a corporate responsibility report reference GRI
by name?
63% of N100* reports and 75% of G250 reports apply the GRI framework. About 60%
How many governments or organizations worldwide reference GRI by name in their policies?
At least 38 - (50 governments reference GRI in their policies)
4|Page
2025/2026 WITH ACTUAL CORRECT
QUESTIONS AND VERIFIED DETAILED
ANSWERS |FREQUENTLY TESTED
QUESTIONS AND SOLUTIONS|ALREADY
GRADED A+|NEWEST|GUARANTEED PASS
Define 'impact.'
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.
It is possible for organizational impacts to be positive and negative; ... and ...; ... and ...' ... and
...; and ... and ....
actual and potential; direct and indirect; short-term and long-term; intended and unintended
What does GRI require regarding a materiality matrix?
GRI does not require a materiality matrix nor a specific matrix, but if a matrix is used, it should
have 2 dimensions. 1.) reflect the organization's significant economic environmental and social
impacts, and 2.) influence the assessments and decisions of stakeholders. note that a topic can
be considered material finite registers on only a single dimension or axis.
An organization identifies material topics primarily by applying which 2 principles?
1. Stakeholder Inclusiveness Principle 2. Materiality principle
When possible, GRI requires a link between identified ... and topic-specific Standards.
Material topics
1|Page
,All material topics, including those not covered by GRI Standards, from the content of the...
sustainability principles
What are examples of GRI sector-specific standards?
airport operators, electric utilities, event organizers, financial services, food processing, media,
mining/metal, NGO's, oil/gas, real estate/construction
Before starting the stakeholder engagement process, it is important to plan for 2 specific items.
What are they?
1.) what to ask from different stakeholders
2.) what methods to use for stakeholder engagement
For each material topic, the organization is required to identify and explain the....
topic Boundary
Organizations sing GRI Standards are expected to report not only on impacts they cause, but
also on impacts they... and impacts that....
contribute to; are directly linked to their activities, products, or services through a business
relationship
For each material topic, a topic Boundary disclosure requires a description of what 2 things?
1. where the impacts occur
2. the organization's involvement with the impacts (for example, whether it cases, contributes
o, or is directly linked to the impact)
What are an organization's options for reporting when a topic Boundary extends beyond the
organization?
1. when a topic Boubdary includes part if a supply chain that cannot be assessed, the reporting
organization is still required to report the management approach for topic
2. the recognized reasons for omission can be used when data is not available or accessible.
When reporting on material topics, the reporting organization is required to report a ... and
report on ... for each material topic.
Management approach disclosure; topic-specific disclosures
If an organization combines the management approach disclosures for a group of material
topics, it is required to ....
indicate which topics are covered by each disclosure
2|Page
,If there is no management approach for a material topic, report must describe ... and ...
1.) reasons for not having one; 2.) any plans to implement one
The management approach for a material topic might include these 7 items. What are they?
1. policies 2. commitments 3. goals and targets 4. responsibilities 5. resources 6. specific actions
7. the grievance mechanism
Under GRI Disclosure 103-1, organizations will be able to provide the following two items:... and
...
1.) why a topic is material 2.) the topic boundary
Information about preparing a report in accordance are set out in what Standards and section?
GRI 101: Foundation, Section 3 Table 1
Both in accordance (Core and Comprehensive options) have the same requirements for ...,...,
and ...
Organization profile; stakeholder engagement; reporting practice
When filling in accordance (Core option), organizations must report what for each material
topic?
Organizations must report at least one topic-specific disclosure for each material topic.
When filling in accordance (Comprehensive option), organizations must report what for each
material topic?
Organizations must report all topic-specific disclosures for each material topic.
What are 4 things to keep in mind about omissions?
Omissions... 1. Can be used if an organization cannot report a disclosure that is required 2. can
only be used for certain disclosures 3. GRI 101 provides a list of permitted reasons for omissions
4. must be included in content index Not applicable - Specify the reason(s) why the disclosure is
considered to be not applicable. Confidentiality constraints - Describe the specific confident
constraints prohibiting the disclosures. Specific legal prohibition - Describe the specific legal
prohibitions. Information unavailable - describe the specific steps being taken to obtain
expected timeframe for doing so. If the reason for omission is due to the fact that the necessary
information cannot obtained, or is not of adequate quality to report (as may sometimes be the
case when the Boundary for a material topic extends beyond the reporting organization),
explain this situation.
3|Page
, What does GRI require or recommend regarding reporting format?
GRI does not stipulate; reports can be published in paper, electronically, or in combination of
both
GRI Standards are required for all reports or other materials published that apply the GRI
framework on or after.....
July 1, 2018
Updates to GRI nomenclature because of the update to Standards: 1)'indicator' is now...;
'aspect' is now...
Disclosure...topic
One of the most significant updates in GRI Standards is...
clarification on the term "impact" - A report should focus on the impacts that the organization
has on the economy, environment and society, instead of the impacts on the organization itself.
What are the three universal standards?
GRI 101: Foundations
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)
38
In the GRI Standards, topic Boundary disclosures have been moved to the .... section of the
report.
Disclosure 103-1: Management Approach Explanation of its Material Topic and its Boundary
What is the vision of the GRI organization?
A future where sustainability is integral to every organization's decision-making process
What percentage of all organizations that issue a corporate responsibility report reference GRI
by name?
63% of N100* reports and 75% of G250 reports apply the GRI framework. About 60%
How many governments or organizations worldwide reference GRI by name in their policies?
At least 38 - (50 governments reference GRI in their policies)
4|Page
