Sustainability Accounting Exam Questions With Complete
Solutions
Which of the following is not true regarding GRI Standards?
a) The Standards contain disclosures that allow an organization
to report information about its impacts consistently and credibly
b) The Standards are based on expectations for responsible
business conduct set out in authoritative intergovernmental
instruments
c) The Standards enable an organization to publicly disclosure
its most signification impacts on the economy, environment, and
people
d) The Standards do not help users assess whether an
organization meets the expectations set out in authoritative
instruments
GRI 1 page 4
d) The Standards do not help users assess whether an
organization meets the expectations set out in authoritative
instruments
Which of the following is a common user of GRI Standards?
a) Stakeholders
b) Certified Financial Planners
c) Software engineer
d) Barista at the local café
GRI 1 page 5/6
a) Stakeholders
,What is the correct definition of Sector Standards?
a) Provide information for organizations about their likely
material topics
b) Contain disclosures to report information about its impacts in
relation to particular topics
c) Provides step-by-step guidance on how to determine material
topics
d) Contain disclosures that the organization uses to provide
information about its reporting practices
GRI 1 Page 5
a) Provide information for organizations about their likely
material topics
The organization provides ____ as the reason for omission when
the law forbids collecting the required information or reporting
it publicly
a) Legal prohibitions
b) Confidentiality Constraints
c) Information unavailable
d) N/A
GRI 1 Page 15
a) Legal Prohibitions
What is the requirement of verifiability?
a) The organization shall notify GRI of the use of the GRI
Standards and the statement of use by sending an email to
b) The organization should include a statement including the
report in accordance with the GRI Standards for the period
, c) The organization shall gather, record, compile, and analyze
information in such a way that the information can be examined
to establish its quality
d) Report disclosures from the GRI Topic Standards for each
material topic
GRI 1 Page 23
c) The organization shall gather, record, compile, and analyze
information in such a way that the information can be examined
to establish its quality
Regarding employees, which of the following is a company not
required to report?
a) The total number of permanent employees
b) The total number of temporary employees
c) The total number of customers that are now employees
d) The total number of part-time employees
GRI 2 Page 2
D) the total number of part-time employees
The organization should report whether it engages directly or
indirectly in a contractual relationship
a) True
b) False
GRI 2 Page 19
A) true
Which of the following is not an example of workers who are
not employees?
a) Contractors hired by the organization to perform work at the
Solutions
Which of the following is not true regarding GRI Standards?
a) The Standards contain disclosures that allow an organization
to report information about its impacts consistently and credibly
b) The Standards are based on expectations for responsible
business conduct set out in authoritative intergovernmental
instruments
c) The Standards enable an organization to publicly disclosure
its most signification impacts on the economy, environment, and
people
d) The Standards do not help users assess whether an
organization meets the expectations set out in authoritative
instruments
GRI 1 page 4
d) The Standards do not help users assess whether an
organization meets the expectations set out in authoritative
instruments
Which of the following is a common user of GRI Standards?
a) Stakeholders
b) Certified Financial Planners
c) Software engineer
d) Barista at the local café
GRI 1 page 5/6
a) Stakeholders
,What is the correct definition of Sector Standards?
a) Provide information for organizations about their likely
material topics
b) Contain disclosures to report information about its impacts in
relation to particular topics
c) Provides step-by-step guidance on how to determine material
topics
d) Contain disclosures that the organization uses to provide
information about its reporting practices
GRI 1 Page 5
a) Provide information for organizations about their likely
material topics
The organization provides ____ as the reason for omission when
the law forbids collecting the required information or reporting
it publicly
a) Legal prohibitions
b) Confidentiality Constraints
c) Information unavailable
d) N/A
GRI 1 Page 15
a) Legal Prohibitions
What is the requirement of verifiability?
a) The organization shall notify GRI of the use of the GRI
Standards and the statement of use by sending an email to
b) The organization should include a statement including the
report in accordance with the GRI Standards for the period
, c) The organization shall gather, record, compile, and analyze
information in such a way that the information can be examined
to establish its quality
d) Report disclosures from the GRI Topic Standards for each
material topic
GRI 1 Page 23
c) The organization shall gather, record, compile, and analyze
information in such a way that the information can be examined
to establish its quality
Regarding employees, which of the following is a company not
required to report?
a) The total number of permanent employees
b) The total number of temporary employees
c) The total number of customers that are now employees
d) The total number of part-time employees
GRI 2 Page 2
D) the total number of part-time employees
The organization should report whether it engages directly or
indirectly in a contractual relationship
a) True
b) False
GRI 2 Page 19
A) true
Which of the following is not an example of workers who are
not employees?
a) Contractors hired by the organization to perform work at the
