GRI GRI Performance Indicators & Metrics 2 — Questions and Answers
Question 1: Which GRI disclosure requires reporting on significant fines and non-monetary sanctions for non-compliance with environmental laws?
- GRI 307-1 (Correct answer)
- GRI 205-3
- GRI 419-1
- GRI 306-5
Correct 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.
Question 2: What does the GRI 405 Standard primarily measure?
- Carbon footprint by diversity group
- Diversity of governance bodies and employees (Correct answer)
- Supplier diversity programs
- Pay equity only
Correct 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.
Question 3: Under GRI 301, what is meant by 'recycled input materials'?
- Raw materials sourced from certified forests
- Materials that have been reprocessed from recovered products or materials used as inputs (Correct answer)
- Materials sourced domestically
- Energy-efficient packaging components
Correct 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.
Question 4: What does GRI 412 require organizations to report on?
- Human rights training hours and incidents (Correct answer)
- Community investment spending
- Supply chain carbon audits
- Board diversity targets
Correct 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.
Question 5: Which GRI indicator addresses an organization's economic value generated and distributed?
- GRI 201-1 (Correct answer)
- GRI 202-1
- GRI 203-1
- GRI 204-1
Correct 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.
Question 6: Under GRI 306 (2020 version), what must organizations disclose about waste?
- Only hazardous waste volumes
- Waste generated, diverted from disposal, and directed to disposal by type and recovery operation (Correct answer)
- Carbon equivalent of waste only
- Waste reduction targets for future years
Correct 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.
GRI GRI Performance Indicators & Metrics 2
Which GRI disclosure requires reporting on significant fines and non-monetary sanctions for non-compliance with environmental laws?