Data Collection & Measurement Techniques Flashcards

A company reports Scope 1 emissions using a default emission factor from a national inventory. A more precise site-specific factor is available. What should the reporter do?

Answer: Use the site-specific factor and disclose the source, as higher accuracy is preferred

GRI and GHG Protocol guidance both favor higher-quality, site-specific emission factors when available, with source disclosure required for transparency.

Under GRI 401, how should an organization measure employee turnover rate?

Answer: Number of employee departures divided by average employee count, expressed as a percentage

GRI 401 defines turnover rate as total departures (voluntary and involuntary) divided by average total employees, multiplied by 100 for a percentage.

Which approach is considered best practice for collecting human rights data across global supply chains under GRI 412?

Answer: Conduct on-site human rights due diligence assessments at supplier facilities

GRI 412 and UN Guiding Principles emphasize on-site due diligence as the most reliable method for identifying actual human rights impacts in operations and supply chains.

When an organization restatements previously reported data, what does GRI require?

Answer: Disclose the reason for the restatement, the scope, and the effect on reported figures

GRI's principle of comparability requires organizations to disclose the nature, rationale, and impact of any restatements to allow users to interpret trends accurately.

For reporting significant spills under GRI 306 (legacy) or environmental incidents, what minimum data should be collected per incident?

Answer: Date, location, type and volume of substance spilled, and response actions taken

GRI requires spill disclosures to include the volume spilled, substance type, location, and response actions to provide a complete picture of environmental impact.

What is a 'sampling approach' in GRI data collection and when is it acceptable?

Answer: Collecting data from a representative subset of operations when full coverage is impractical, with methodology disclosed

Sampling is acceptable under GRI when data collection across all operations is impractical, provided the sample is representative and the methodology is transparent.

How does GRI define 'intensity ratio' for environmental metrics like energy or emissions?

Answer: Total impact divided by a business activity metric (e.g., revenue, production units, floor area)

An intensity ratio normalizes absolute environmental data against a business metric, enabling performance comparison across different scales of operation.