GRI 2025 EXAM QUESTIONS WITH
100% CORRECT ANSWERS
What are the 4 content principles? - Answer-1. Stakeholder inclusiveness 2.
Sustainability Context 3. Materiality 4. Completeness
What are the 6 quality principles? - Answer-1. Accuracy 2. Balance 3. Clarity 4.
Comparability 5. Reliability 6. Timeliness
Some of the disclosures under sections 102 (General Disclosures) are required - as a
minimum - to create a report that is in accordance:...option - Answer-Core; the label
'Core' icon is used to identify those disclosures that are required for preparing a report
in accordance with the GRI Standards (Core option). Appears in front of the required
disclosures
Define 'management approach.' - 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.
Each topic-specific standard follows the same format. What is the format? - Answer-1.
Introduction2. Management approach disclosures 3. Topic-specific disclosures 4.
References
How are the Reporting Principles to be applied? - Answer-
What is the Stakeholder Inclusiveness principle? - Answer-This principle requires the
reporting organization to identify its stakeholders, and explain how it has responded to
their reasonable expectations and interests
What is the GRI definition of 'stakeholder'? - Answer-Entity or individual that can
reasonably be expected to be significantly affected by the reporting organization's
activities, products and services, or whose actions can reasonably be expected to affect
the ability of the organization to successfully implement its strategies and achieve its
objectives
Note 1: Stakeholders include entities or individuals whose rights under law or
international conventions provide them with legitimate claims vis-à-vis the organization.
Note 2: Stakeholders can include those who are invested in the organization (such as
employees and shareholders), as well as those who have other relationships to the
, organization (such as other workers who are not employees, suppliers, vulnerable
groups, local communities, and NGOs or other civil society organizations, among
others).
What is the Sustainability Context principle? - Answer-Requires the report to present the
reporting organization's performance in the wider context of sustainability
What is the Materiality principle? - Answer-Requires the report to cover topics that: 1.
Reflect the organization's significant economic, environmental, and social impacts; or 2.
substantively influence the assessment and decisions of stakeholders
What is the Completeness principle? - Answer-This principle requires that the report to
include coverage of material topics and their Boundaries sufficient to reflect significant
economic, social, and environmental impacts, and to enable stakeholders to assess the
reporting organization's performance in the reporting period.
What is the purpose of the Reporting Principles for defining report quality (a.k.a the
quality principles? - Answer-The reporting principles for defining reporting quality guide
choices to ensure the quality of information in a sustainability report, including the
proper presentation. The quality of the report is also important for enabling stakeholders
to make sound and reasonable assessments of the organization, and to be able to take
appropriate actions based on those assessments.
What is the Accuracy principle? - Answer-Requires that the reported information be
sufficiently accurate and detailed for stakeholders to assess the reporting organization's
performance
What is the Balance principle? - Answer-Requires that the reported information reflects
positive and negative aspects of the reporting organization's performance to enable a
reasoned assessment of overall performance.
What is the Clarity principle? - Answer-Requires the reporting organization to make
information available in a manner that is understandable and accessible to stakeholders
using that information.
What is the Comparability principle? - Answer-Requires the reporting organization to
select, compile, and report information consistently. The reported information is required
to be presented in a manner that a.enables stakeholders to analyze changes in the
organizations performance over time, and 2. that could support analysis relative to other
organizations
What is the Reliability principle? - Answer-Requires the reporting organization the data
gathering, record, compile, analyze, etc. is conducted in a way that can be subject to
examination. and report information and process used in the preparation of the report in
a way that they can be subject to examination, and that establishes the quality and
materiality of the information
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