GRI Performance Indicators & Metrics Flashcards

Which GRI disclosure requires reporting on significant fines and non-monetary sanctions for non-compliance with environmental laws?

Answer: GRI 307-1

GRI 307-1 (Environmental Compliance) requires disclosure of significant fines and non-monetary sanctions for non-compliance with environmental laws and regulations.

What does the GRI 405 Standard primarily measure?

Answer: Diversity of governance bodies and employees

GRI 405: Diversity and Equal Opportunity covers the diversity of governance bodies and employees by gender, age, and other diversity indicators.

Under GRI 301, what is meant by 'recycled input materials'?

Answer: Materials that have been reprocessed from recovered products or materials used as inputs

GRI 301-2 addresses recycled input materials, referring to materials that have been reprocessed from recovered (post-consumer or post-industrial) waste.

What does GRI 412 require organizations to report on?

Answer: Human rights training hours and incidents

GRI 412: Human Rights Assessment requires disclosure of operations and suppliers subject to human rights reviews, employee training hours on human rights, and related incidents.

Which GRI indicator addresses an organization's economic value generated and distributed?

Answer: GRI 201-1

GRI 201-1 requires disclosure of direct economic value generated and distributed, including revenues, operating costs, employee compensation, and community investments.

Under GRI 306 (2020 version), what must organizations disclose about waste?

Answer: Waste generated, diverted from disposal, and directed to disposal by type and recovery operation

GRI 306-3, 306-4, and 306-5 require comprehensive waste disclosures covering total waste generated, amounts diverted through reuse/recycling/recovery, and amounts directed to landfill or incineration.