GRI Data Collection & Measurement Techniques 2 — Questions and Answers
Question 1: When collecting Scope 2 greenhouse gas emissions data, which measurement approach does the GRI Standards recommend organizations prioritize?
- Spend-based estimation using supplier invoices
- Location-based method using average grid emission factors
- Market-based method using contractual instruments like RECs (Correct answer)
- Direct monitoring of electricity generation equipment
Correct answer: Market-based method using contractual instruments like RECs
GRI recommends the market-based method for Scope 2 because it reflects the actual emissions associated with the electricity the organization has chosen to purchase.
Question 2: An organization collects water withdrawal data from multiple facilities but discovers one site uses an untested meter. What is the GRI-aligned approach?
- Exclude that site's data and disclose the omission
- Use the untested meter data as-is and report normally
- Estimate using industry averages and document the estimation method (Correct answer)
- Report only facilities with verified metering equipment
Correct answer: Estimate using industry averages and document the estimation method
GRI allows estimation when direct measurement is unavailable, provided the method is disclosed transparently in the report.
Question 3: Which of the following best describes the 'boundary' concept in GRI data collection?
- The legal jurisdictions in which the organization operates
- The range of entities and activities whose impacts are measured and reported (Correct answer)
- The geographic footprint of physical operations
- The time period covered by the sustainability report
Correct answer: The range of entities and activities whose impacts are measured and reported
Boundary defines which entities, operations, and activities are included in data collection, based on the organization's operational or financial control approach.
Question 4: For GRI 306 (Waste), how should an organization measure waste diverted from disposal?
- By weight of waste generated minus waste sent to landfill
- By total revenue saved from waste reduction programs
- By weight of waste reused, recycled, recovered, or composted (Correct answer)
- By number of waste reduction initiatives implemented
Correct answer: By weight of waste reused, recycled, recovered, or composted
GRI 306 requires reporting waste diverted from disposal in metric tons, categorized by reuse, recycling, composting, recovery, and other methods.
Question 5: What is the purpose of applying a 'consolidation approach' when collecting GHG data across a corporate group?
- To reduce the total reported emissions figure
- To determine which entities' emissions are included based on control or ownership (Correct answer)
- To consolidate financial and non-financial data into one system
- To meet IFRS accounting standards for carbon credits
Correct answer: To determine which entities' emissions are included based on control or ownership
Consolidation approaches (operational control, financial control, or equity share) define which subsidiaries' and JV emissions are counted in the organization's inventory.
Question 6: A company tracks employee injury data but only from directly employed staff. Under GRI 403, what additional data must be collected?
- Data from customers who visit company premises
- Injury data from workers who are not employees but whose work is controlled by the organization (Correct answer)
- Historical injury data from the past ten years
- Near-miss incidents that did not result in injury
Correct answer: Injury data from workers who are not employees but whose work is controlled by the organization
GRI 403 requires organizations to report work-related injuries for both employees and non-employee workers (e.g., contractors) under the organization's control.
Question 7: Which data quality characteristic ensures that GRI-reported information faithfully represents the phenomena it purports to measure?
- Timeliness
- Accessibility
- Accuracy (Correct answer)
- Comparability
Correct answer: Accuracy
Accuracy means the reported data is sufficiently precise and free from significant error to allow stakeholders to assess performance correctly.
GRI Data Collection & Measurement Techniques 2
When collecting Scope 2 greenhouse gas emissions data, which measurement approach does the GRI Standards recommend organizations prioritize?