Data Collection & Measurement Techniques Flashcards

When using supplier surveys to collect supply chain emissions data for Scope 3 Category 1, what is a key limitation GRI reporters must disclose?

Answer: Response rates may be low, leading to gaps filled with spend-based estimates

Low supplier survey response rates are a common limitation requiring gap-filling with secondary data, which must be disclosed as part of transparent reporting.

Under GRI 303 (Water and Effluents), which measurement unit is required for reporting water withdrawal volumes?

Answer: Cubic meters (megalitres acceptable)

GRI 303 requires water volumes to be reported in megalitres (ML) or cubic meters to ensure comparability across organizations.

A manufacturing company uses different accounting software at each plant. What is the recommended GRI approach for ensuring data consistency?

Answer: Implement a centralized data management system with standardized definitions

GRI's principle of comparability requires consistent definitions, methods, and systems across reporting units so data can be meaningfully aggregated.

For energy consumption measurement under GRI 302, which conversion factor should be applied to fuel data?

Answer: Lower heating value (LHV) as the default for most fuels

GRI 302 recommends using lower heating values (LHV) as the default conversion factor for fuels, consistent with IEA and IPCC guidelines.

An organization wants to report on employee training hours under GRI 404. Which employees should be included in the denominator when calculating average training hours?

Answer: All employees including part-time, temporary, and seasonal workers

GRI 404 requires average training hours to be calculated across all employees regardless of contract type, ensuring full workforce representation.

What does the GRI concept of 'materiality assessment' determine in the context of data collection?

Answer: Which topics are significant enough to require data collection and disclosure

A materiality assessment identifies economic, environmental, and social topics that reflect significant impacts, guiding which data must be collected and reported.

When measuring diversity data for GRI 405, which demographic categories are required to be disclosed?

Answer: Gender identity, age group, and other indicators like minority or vulnerable groups where applicable

GRI 405 requires gender and age group as minimum disclosures, with additional indicators recommended where data is available and legally permissible.