Data Collection & Measurement Techniques Flashcards

Under GRI 2 (General Disclosures 2021), which entities must be included when an organization reports on its value chain impacts?

Answer: Upstream and downstream actors whose activities are linked to the organization's significant impacts

GRI 2 requires organizations to consider upstream and downstream value chain actors when those activities contribute to significant economic, environmental, or social impacts.

An organization collects air emissions data for GRI 305 but lacks monitoring equipment for NOx at one plant. Which approach is GRI-compliant?

Answer: Use engineering calculations or emission factor models and disclose the estimation method

GRI 305 allows calculated estimates using emission factors or engineering models when direct monitoring is unavailable, provided the calculation method is disclosed.

What is the primary purpose of establishing a 'base year' in GRI environmental data reporting?

Answer: To provide a fixed reference point for tracking performance trends over time

A base year provides a stable benchmark against which progress on environmental targets (e.g., GHG reduction goals) can be consistently measured over time.

When collecting occupational health data, GRI 403 requires organizations to distinguish between which two categories of work-related injuries?

Answer: Recordable injuries (including fatalities) and high-consequence injuries (excluding fatalities)

GRI 403 requires separate disclosure of high-consequence injuries (life-altering or requiring extended recovery, excluding fatalities) and all recordable injuries including fatalities.

A multinational organization collects anti-corruption training data under GRI 205. Which workforce segment must be tracked for this disclosure?

Answer: All employees in governance, operations, business development, and legal functions

GRI 205 requires anti-corruption training data for employees in functions exposed to corruption risks, not limited to leadership or geographic risk tiers.

Which GRI guidance recommends using the 'equity share' approach for GHG consolidation in joint ventures?

Answer: GHG Protocol Corporate Standard, which GRI references as the basis for consolidation method selection

GRI 305 refers reporters to the GHG Protocol Corporate Standard for guidance on consolidation approaches, including the equity share method for JVs.

What does 'data normalization' mean in the context of GRI workforce disclosures across multiple countries?

Answer: Applying consistent definitions and calculation methods so that data is comparable across different locations and legal contexts

Normalization ensures that different jurisdictions apply the same definitions (e.g., 'employee,' 'full-time equivalent') so aggregate workforce data is meaningful and comparable.