[GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
Question 1. **What is the primary purpose of the GRI Universal Standards (GRI 1, 2, 3)?**
A) To provide sector‑specific disclosures only
B) To set mandatory legal requirements for all companies
C) To establish a common reporting framework applicable to every organization
D) To replace all other sustainability reporting frameworks
Answer: C
Explanation: The Universal Standards form the core of GRI reporting, offering a consistent set of
principles and disclosures that all organizations, regardless of sector, should follow.
---
Question 2. **Which of the following reporting principles is NOT part of GRI 1: Foundation
2021?**
A) Accuracy
B) Balance
C) Profitability
D) Comparability
Answer: C
Explanation: Profitability is a financial performance metric, not a GRI reporting principle. The
principles include accuracy, balance, clarity, comparability, completeness, sustainability context,
timeliness, and verifiability.
---
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
Question 3. **Under GRI 2, what is meant by “stakeholder engagement”?**
A) Only engaging shareholders in annual meetings
B) Identifying and consulting with any parties affected by the organization’s impacts
C) Conducting internal employee surveys only
D) Engaging only NGOs that fund the organization
Answer: B
Explanation: GRI 2 requires organizations to identify all relevant stakeholders and document
how they are consulted, not just shareholders or funders.
---
Question 4. **Which step comes first in the materiality assessment process defined in GRI 3?**
A) Prioritizing the most significant impacts
B) Assessing the significance of impacts
C) Understanding the context
D) Identifying actual and potential impacts
Answer: C
Explanation: The materiality process starts with understanding the external and internal context
before identifying impacts.
---
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
Question 5. **What does the term “impact” refer to in GRI terminology?**
A) The financial profit generated by a project
B) Any positive or negative effect on the economy, environment, or society caused by the
organization
C) The number of employees hired in a year
D) The amount of tax paid to the government
Answer: B
Explanation: In GRI, “impact” encompasses any effect—positive or negative—on economic,
environmental, or social conditions.
---
Question 6. **Which of the following is a mandatory disclosure when reporting “In Accordance”
with GRI Standards?**
A) The organization’s logo design process
B) The reporting period covered by the report
C) The favorite color of the CEO
D) The number of coffee cups used in the office
Answer: B
Explanation: The reporting period is a required element for any GRI report filed “In Accordance”
with the standards.
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
---
Question 7. **When may an organization omit a disclosure under GRI 1 requirements?**
A) When the information is irrelevant to any stakeholder
B) When the organization decides to keep it secret for competitive advantage without
justification
C) When the information is not available and the organization explains the limitation
D) When the information is too costly to collect
Answer: C
Explanation: GRI allows omission only if the data is unavailable, provided the organization
explains why it could not be reported.
---
Question 8. **Which of the following best describes “due diligence” in the context of GRI
human‑rights reporting?**
A) A one‑time audit of employee salaries
B) An ongoing process to identify, prevent, mitigate, and account for adverse human‑rights
impacts
C) A legal contract with suppliers
D) A marketing campaign about corporate social responsibility
Answer: B
Professional Program Certification Exam
Guide
Question 1. **What is the primary purpose of the GRI Universal Standards (GRI 1, 2, 3)?**
A) To provide sector‑specific disclosures only
B) To set mandatory legal requirements for all companies
C) To establish a common reporting framework applicable to every organization
D) To replace all other sustainability reporting frameworks
Answer: C
Explanation: The Universal Standards form the core of GRI reporting, offering a consistent set of
principles and disclosures that all organizations, regardless of sector, should follow.
---
Question 2. **Which of the following reporting principles is NOT part of GRI 1: Foundation
2021?**
A) Accuracy
B) Balance
C) Profitability
D) Comparability
Answer: C
Explanation: Profitability is a financial performance metric, not a GRI reporting principle. The
principles include accuracy, balance, clarity, comparability, completeness, sustainability context,
timeliness, and verifiability.
---
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
Question 3. **Under GRI 2, what is meant by “stakeholder engagement”?**
A) Only engaging shareholders in annual meetings
B) Identifying and consulting with any parties affected by the organization’s impacts
C) Conducting internal employee surveys only
D) Engaging only NGOs that fund the organization
Answer: B
Explanation: GRI 2 requires organizations to identify all relevant stakeholders and document
how they are consulted, not just shareholders or funders.
---
Question 4. **Which step comes first in the materiality assessment process defined in GRI 3?**
A) Prioritizing the most significant impacts
B) Assessing the significance of impacts
C) Understanding the context
D) Identifying actual and potential impacts
Answer: C
Explanation: The materiality process starts with understanding the external and internal context
before identifying impacts.
---
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
Question 5. **What does the term “impact” refer to in GRI terminology?**
A) The financial profit generated by a project
B) Any positive or negative effect on the economy, environment, or society caused by the
organization
C) The number of employees hired in a year
D) The amount of tax paid to the government
Answer: B
Explanation: In GRI, “impact” encompasses any effect—positive or negative—on economic,
environmental, or social conditions.
---
Question 6. **Which of the following is a mandatory disclosure when reporting “In Accordance”
with GRI Standards?**
A) The organization’s logo design process
B) The reporting period covered by the report
C) The favorite color of the CEO
D) The number of coffee cups used in the office
Answer: B
Explanation: The reporting period is a required element for any GRI report filed “In Accordance”
with the standards.
, [GRI CSP] GRI Certified Sustainability
Professional Program Certification Exam
Guide
---
Question 7. **When may an organization omit a disclosure under GRI 1 requirements?**
A) When the information is irrelevant to any stakeholder
B) When the organization decides to keep it secret for competitive advantage without
justification
C) When the information is not available and the organization explains the limitation
D) When the information is too costly to collect
Answer: C
Explanation: GRI allows omission only if the data is unavailable, provided the organization
explains why it could not be reported.
---
Question 8. **Which of the following best describes “due diligence” in the context of GRI
human‑rights reporting?**
A) A one‑time audit of employee salaries
B) An ongoing process to identify, prevent, mitigate, and account for adverse human‑rights
impacts
C) A legal contract with suppliers
D) A marketing campaign about corporate social responsibility
Answer: B
