GRI Certification
Flashcards
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
,What does GRI 101 foundation do? - Answer: Sets requirements
Specifies reporting principles: across 2 areas:
4 content, and
6 quality
What does GRI 201 General disclosures do? - Answer: There are 33 in CORE and 23 addl in
COMPREHENSIVE for total of 56
OSEGSR
Organization
Strategy
Ethics & Integrity
Governance
Stakeholder Engagement
Reporting Practice
What does GRI 3 Material topics do? - Answer: Explains steps org can take to determine the most
relevant, most material topics
Associates sector standards
What is the 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 stakeholders.
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, they are not required to be
reported.
What are the four reporting principles for defining report content? - Answer: ICMC
1. Stakeholder Inclusiveness
2. Sustainability Context
3. Materiality
4. Completeness
What are the six reporting principles for defining report quality? - Answer: AB CC (doubleC) RT
1. Accuracy
Flashcards
Questions and
Complete Solutions
Graded A+
Denning [Date] [Course title]
,What does GRI 101 foundation do? - Answer: Sets requirements
Specifies reporting principles: across 2 areas:
4 content, and
6 quality
What does GRI 201 General disclosures do? - Answer: There are 33 in CORE and 23 addl in
COMPREHENSIVE for total of 56
OSEGSR
Organization
Strategy
Ethics & Integrity
Governance
Stakeholder Engagement
Reporting Practice
What does GRI 3 Material topics do? - Answer: Explains steps org can take to determine the most
relevant, most material topics
Associates sector standards
What is the 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 stakeholders.
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, they are not required to be
reported.
What are the four reporting principles for defining report content? - Answer: ICMC
1. Stakeholder Inclusiveness
2. Sustainability Context
3. Materiality
4. Completeness
What are the six reporting principles for defining report quality? - Answer: AB CC (doubleC) RT
1. Accuracy
