GRI Revision Questions

Welcome to your GRI Revision Questions

1. The structure of the GRI Standards comprises of 3 main sub-sectors. Which of the listed below is not one of them?

Universal Standards

Sector Standards

Human Rights Standards

Topic Standards

2. Which of the following is not a universal standard?

Requirements and principles for using the GRI Standards

GRI Sector Standards

Disclosures about the reporting organization

Disclosures and guidance about the organization’s material topics

3. The GRI Standards are issued by which body?

Global Sustainability Standards Board; GSSB

International Sustainability Standards Board (ISSB)

United Nations Global Compact (UNGC)

International Accounting Standards Board (IASB)

4. There are two key options when reporting using the GRI Standards. Which of the below is not one of the options?

In avoidance

Comprehensive

With reference

Core

5. Which of the listed values below is not an external benefit for sustainability reporting?

Attract capital

Engage with stakeholders

Manage risks

Comply with regulatory requirements

6. Which of the following statements is not one of the features of the GRI Standards?

Developed by an independent, transparent, and multistakeholder process

Can be used by any organization regardless of sector, size, or location

Includes a set of requirements and reporting principles which are optional

Has a modular system of interconnected standards

7. The following are the key concepts in GRI 1 except

Impact

Stakeholder

Report Structure

Material Topic

8. According to GRI, impact can be reported in terms of the following except

Direct or indirect

Actual or potential

Short term or long term

Intended or unintended

9. Below are some of the reporting principles for GRI except 2 of them

Accuracy

Comparability

Verifiability

Neatness

10. According to GRI, how can you enhance the credibility of your organization’s sustainability reporting?

Through having internal controls

External Assurance

Engaging Stakeholder or expert panels

All the above

11. The following are elements of the GRI 3 except one. Which one?

Process to determine material topics

List of material topics

Disclosures about the reporting organization

Management of material topics

12. When putting the reporting process in place, project management involves the following except

Identifying the sustainability reporting team

Conducting stakeholder consultation sessions

Deciding whether third party assurance will be sought

Holding a kick-off meeting

13. To report in accordance with GRI, an organization must comply with key requirements. Which of the below is not part of the requirements?

Apply the reporting principles

Determine material topics

Provide reasons for omission for disclosures and requirements that the organization can’t comply with

Engage external assurance to ensure credibility

14. Which of the following statements is not true based on the key requirements when reporting in accordance with GRI?

The organization is required to report all requirements under GRI 1

The organization can choose which reporting principles to apply

. The organization is required to apply the GRI Sector Standards applicable to its sector when determining its material topics

Topics included in the GRI Sector Standards that the organization has not determined as material must be listed in the GRI Content Index

15. Which of the following statements is true based on the key requirements when reporting in accordance with GRI?

Reasons for omissions are permitted for all disclosures and requirements under GRI 2

Reasons for omissions are permitted for all disclosures and requirements under GRI 3

The organization does not have to report all requirements under GRI 1

. Topics included in the GRI Sector Standards that the organization has not determined as material must be listed in the GRI Content Index

16. Which of the below is not part of the reporting process steps?

Conduct stakeholder engagement process

Prepare GRI content index

Prepare statement of use

Notify GRI

17. The process of determining material topics has 4 key steps. Which of the below statements is not one of them?

Understand the organization’s context

Prioritize the most significant impacts for reporting

Engage internal and external stakeholders

Identify actual and potential impacts

18. Which of the following is not a consideration in the ‘Report Information’ section of the reporting process?

GRI 1: Key concepts, reporting principles and in-accordance requirements

GRI 2: All disclosures

GRI 3: All disclosures

GRI Sector standards

19. Which of the statements highlighted below is true when determining the material topics?

Material topics should be reviewed in each reporting period

The organization must not document its process for determining material topics

The approach for determining the material topics will vary for each step

When assessing the significance of its actual and potential negative impacts, the organization should consider the severity and likelihood for both types of impact

20. Which of the statements highlighted below is not true when determining the material topics?

The organization should address its actual negative impacts through remediation

The organization is required to apply the GRI sector standards applicable to its sector when determining its material topics

If an applicable GRI Sector Standard is available, the organization is required to report each material topic included in the sector standard

To understand its context, an organization should consider its activities, business relationships, sustainability context and stakeholders

21. When preparing to put the reporting process into practice, the following actions are key except one. Which one?

Assess reporting requirements and initiatives

Conduct benchmarking and gap analysis

Get internal buy-in

Segment stakeholder categories

22. When an organization cannot comply with a disclosure or a requirement, it must

Specify the disclosure or requirement

Provide the relevant reason for omission in the GRI content index

Provide an explanation

All the above

23. GRI 2 section 1 contains the following disclosures except

Organizational details

The organization’s activities

Entities included in the reporting

Employees

Reporting period and frequency

External assurance

24. GRI 2 section 3 contains the following disclosures except

The organization’s governance structure

Organizational details

Remuneration policies and compensation rations

. Information on the composition, role, and collective knowledge of the highest governance body

25. GRI recommends 3 key considerations when communicating your sustainability reporting. Which of the following is not one of the recommendations?

Design the communication plan and manage the creative process

Consider your audiences

Define the channels of engagement

Provide reference in the GRI Content Index to where the information can be found

26. The Practical Guide manual highlights 3 key steps for integrating the SDGs into corporate reporting. Which of the following is not part of the three steps?

Define priority SDG targets

Measure and analyze

Define material topics

Report, integrate and implement change

27. For an organization to define its priority SDG targets, GRI proposes 3 key steps. Of the listed processes below, which one is not one of the 3 key steps?

Understand the SDGs and their targets

Conduct principled prioritization of SDG targets

Set business objectives

Define your SDG-related report content

28. For an organization to measure and analyze its priority SDG targets, GRI proposes 3 key steps. Of the listed processes below, which one is not one of the 3 key steps?

Collect and analyze the data

Set business objectives

Select appropriate disclosures

Consider general features of good practice when reporting on the SDGs

29. According to GRI, Reporting, integrating SDGs and implementing change in an organization can be achieved through 3 major steps. Which of the four listed processes is not one of the proposed steps?

Consider general features of good practice when reporting on the SDGs

Collect and analyze data

Consider data users’ information needs

Report and implement change

30. To analyze the goals and targets in business reporting on SDGs, the UN Global Compact and GRI propose all the listed actions while selecting appropriate disclosures except one. Which one?

Identify the indicators for the objectives set to contribute to your SDG priorities

Assess if you are meeting your objectives and reflect on improvements

Find relevant disclosures for each SDG target

For disclosure gaps, use ‘GRI 103: Management Approach’ for guidance

31. According to GRI, the following are general features of good practice when reporting on the SDGs except one. Which one?

Link the information disclosed to relevant international commitments and reporting requirements

Demonstrate how the SDGs are integrated into the business strategy

Present your priority SDG targets in the broader context of sustainability

Ensure that you use external assurance

32. To set business objectives, GRI proposes the following actions except one. Which one?

Go beyond just avoiding harm, to find opportunities to maximize positive outcomes

Identify the indicators for the objectives set to contribute to your SDG priorities

Mind the trade-offs between positive and negative impacts

Consult stakeholders

33. To respect human rights, GRI highlights that businesses should have all the listed requirements except one. Which one?

A policy commitment to meet their responsibility to respect human rights

A human rights strategy

A human rights due diligence process

Processes to enable the remediation of any negative rights impacts

34. GRI proposes the following key processes while conducting human rights due diligence except one

Identify and assess actual or potential human rights impacts

Integrate findings and take appropriate action

Assign accountability for human rights across the business

Track effectiveness of response

Communicate externally

35. While determining the significance of actual negative impacts, severity is assessed based on the listed measures except one

Scale

Scope

Irremediable character

Time length

36. Assessing an organization’s potential negative impacts involves the following elements except?

Scale

Scope

Likelihood

Irremediable character

37. The following are myths about human rights except one. Which one?

Every impact on a human is not necessarily a human rights abuse

Human rights need to be earned

Governments are the only actor that should uphold human rights

A person can consent to his or her human rights being violated

38. The following are pillars of the UN Guiding Principles on human rights except one. Which one?

Protect (State duty to protect human rights)

Respect (Corporate responsibility to respect human rights)

Remedy (Victims to have access to effective remedy)

Implement (Organizations to implement human rights policy)

39. To embed policy commitment effectively, GRI proposes the following actions except

Conduct Human rights training

Have incentive / performance management schemes for Board and senior management

Ensure Internal and external communication of policy commitment

Assigning accountability for human rights for the board and the senior management only

40. How can companies be involved in human rights impacts?

Cause

Contribute

Directly linked

All the above

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