Exam (elaborations)
Global Reporting Initiative (GRI)
- Module
- ACI Certification
- Institution
- ACI Certification
Global Reporting Initiative (GRI)
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Global Reporting Initiative (GRI)Mission of GRI - correct answer-to develop and disseminate globally applicable sustainability
reporting guidelines
Reporting Guidlines - correct answer-Voluntarily used by organizations for reporting;
economic, environmental, and social dimensions of their activities, products, and services
History of GRI - correct answer-Started in 1997, independent in 2002 & is the collaborating
centre of the united nations environmental programme (UNEP)
GRI Benefits - correct answer-generate reliable standardized info for:
1. assessing opportunities and risks
2. enable informed decision making, enhance value
3. measure and manage change
4. drive improvement & innovation
GRI Reporting framework - correct answer-1. Standard disclosures
2. Principles for defining contents
3. Principles for defining quality
Standard Disclosures - correct answer-1. Strategy & profile
2. Management approach
3. Performance indicators
Principles for defining contents - correct answer-1. Materiality
2. Stakeholder inclusiveness
3. Sustainability content
4. Completeness
Principles for defining quality - correct answer-1. Balance
2. Clarity
3. Accuracy
4. Timeliness
5. Comparability
6. Reliability
Core option - correct answer-Contains essential elements of a sustainability report,
communicating the economic, environmental, social and government impacts.
Comprehensive - correct answer-builds on core option, requires additional standard
disclosures of strategy and analysis, governance, ethics and integrity. As well communicate
its performance and report indicators to material aspects.
GRI Guidelines Structure - correct answer-1. Principles and Standard Disclosures; criteria
that guide choices towards effective GRI reporting.
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