All material topics, including those not covered by GRI
Standards, from the content of the... Correct Answers
sustainability principles
An organization identifies material topics primarily by applying
which 2 principles? Correct Answers 1. Stakeholder
Inclusiveness Principle 2. Materiality principle
Before starting the stakeholder engagement process, it is
important to plan for 2 specific items. What are they? Correct
Answers 1.) what to ask from different stakeholders
2.) what methods to use for stakeholder engagement
Both in accordance (Core and Comprehensive options) have the
same requirements for ...,..., and ... Correct Answers
Organization profile; stakeholder engagement; reporting practice
Define 'disclosure' Correct Answers Refers to specific
information that is to be reported. (For example, the name of
your organization, or data on GHG emissions).Refers to specific
information that is to be reported. (For example, the name of
your organization, or data on GHG emissions).
Define 'GRI content index' Correct Answers Navigation tool
that specifies which GRI Standards have been used, which
disclosures have been reported on, and where these disclosures
can be found in the report or other location.
,Define 'impact.' Correct Answers In the GRI Standards, unless
otherwise stated, 'impact' refers to the effect an organization has
on the economy, the environment, and/or society, which in turn
can indicate its contribution (positive or negative) to sustainable
development.
Note 1: In the GRI Standards, the term 'impact' can refer to
positive, negative, actual, potential, direct, indirect, short-term,
long-term, intended, or unintended impacts.
Note 2: Impacts on the economy, environment, and/or society
can also be related to consequences for the organization itself.
For example, an impact on the economy, environment, and/or
society can lead to consequences for the organization's business
model, reputation, or ability to achieve its objectives.
Define 'management approach disclosure' Correct Answers
narrative description about how an organization manages its
material topics and their related impacts.
Note: Disclosures about an organization's management approach
also provide context for the information
reported using topic-specific Standards (series 200, 300, and
400).
Define 'management approach.' Correct Answers Management
approach enables an organization to explain how it manages
economic, social, and environmental impacts related to material
topics. It is an important narrative about how the organization
identifies, analyzes, and responds to actual and potential
impacts.
, Define 'material topic.' Correct Answers topic that reflects a
reporting organization's significant economic, environmental
and social impacts; or that substantively influences the
assessments and decisions of stakeholders
Note 1: For more information on identifying a material topic,
see the Reporting Principles for defining report content in GRI
101: Foundation.
Note 2: To prepare a report in accordance with the GRI
Standards, an organization is required to report on its material
topics.
Note 3: Material topics can include, but are not limited to, the
topics covered by the GRI Standards in the 200, 300, and 400
series.
Define 'topic' Correct Answers An economic, environmental or
social subject
Note 1: In the GRI Standards, topics are grouped according to
the three dimensions of sustainable development: economic,
environmental and social.
Note 2: To prepare a report in accordance with the GRI
Standards, an organization is required to report on its material
topics.
Each or the Reporting Principles consists of ... and ... on how to
apply the principle. Correct Answers requirement and guidance
Each topic-specific standard follows the same format. What is
the format? Correct Answers 1. Introduction2. Management
approach disclosures 3. Topic-specific disclosures 4. References