GRI Disclosure & Reporting Structure Flashcards

Which GRI Universal Standard requires organizations to report their process for determining material topics?

Answer: GRI 2

GRI 3: Material Topics (2021) requires organizations to disclose the process used to determine their material topics.

In GRI reporting, what is the purpose of the 'Statement of Use'?

Answer: To confirm the report has been prepared in accordance with GRI Standards

The Statement of Use confirms that the organization has prepared its report in accordance with the GRI Standards and specifies the period covered.

What are the two options for preparing a report in accordance with GRI Standards?

Answer: Core and Comprehensive

Under the GRI Standards (2016), organizations could report using the Core or Comprehensive option, though the 2021 update revised this framework.

Which section of a GRI-aligned report presents the organization's governance structure and its relationship to sustainability?

Answer: Governance

The Governance section of a GRI report covers the organization's governance structure, including how it oversees sustainability topics.

What does 'boundary' mean in the context of GRI topic-specific disclosures?

Answer: The entities or aspects inside and outside the organization where impacts occur

In GRI reporting, topic boundary refers to the description of where impacts occur — within the organization and/or in its value chain.

Under GRI Standards, what is required when an organization omits a required disclosure?

Answer: It must explain the reason for the omission in the report

When a required disclosure cannot be made, the organization must state the reason for the omission (e.g., confidentiality, information not available) within the report.