GRI GRI Disclosure & Reporting Structure

Question 1

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

Accepted Answer

GRI 2

Answer

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

Question 2

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

Accepted Answer

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

Answer

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

Question 3

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

Accepted Answer

Core and Comprehensive

Answer

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

Question 4

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

Accepted Answer

Governance

Answer

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

Question 5

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

Accepted Answer

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

Answer

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

(GRI) Global Reporting Initiative Professional Certification Practice Test