Sustainability Quiz: GRI Foundation 1 Questions With
Complete Solutions
3-b Correct Answers The organization is required to comply
with Requirement _-_ only if GRI Sector Standards that apply to
its sectors are available. The organization is required to review
each topic described in the applicable Sector Standards and
determine whether it is a material topic for the organization. If
the organization has determined any of the topics included in the
applicable Sector Standards as not material, then the
organization is required to list them in the GRI content index
and explain why they are not material. See Requirement 7 in this
Standard for more information on the content index. See section
1 in GRI 3 and the GRI Sector Standards for guidance on how to
use the Sector Standards to determine material topics.
Accuracy Correct Answers The organization shall report
information that is correct and sufficiently detailed to allow an
assessment of the organization's impacts.
Accuracy Principle Correct Answers To apply the ________
_________, the organization should:
- report qualitative information that is consistent with available
evidence and other reported information;
- indicate which data has been measured;
- adequately describe data measurements and bases for
calculations, and ensure it is possible to replicate measurements
and calculations with similar results;
- ensure that the margin of error for data measurements does not
inappropriately influence the conclusions or assessments of
information users;
,- indicate which data has been estimated, and explain the
underlying assumptions and techniques used for the estimation
as well as any limitations of the estimates.
Aligning sustainability reporting with other reporting Correct
Answers An organization should align its sustainability
reporting with other statutory and regulatory reporting, in
particular its financial reporting. This means that the
organization should report the information for the same
reporting period and for the same group of entities as covered in
its financial reporting. The organization should also publish the
information at the same time as its financial reporting, where
this is possible.
Any, decision-making Correct Answers ___ organization can
use the GRI Standards - regardless of size, type, geographic
location, or reporting experience - to report information about its
impacts on the economy, environment, and people, including
impacts on their human rights. The reported information can be
used by the organization in its ________-______, for example,
when setting goals and targets, or when assessing and
implementing its policies and practices.
Assurance Providers Correct Answers External assurance
should be conducted by competent assurance providers with
appropriate experience and qualifications. _________
_________ should be:
- independent from the organization and therefore able to reach
impartial and objective conclusions about the organization's
reporting and to publish these conclusions in a report that is
publicly available;
, - demonstrably competent in the subject matter and assurance
practices;
- competent in applying quality control procedures to the
assurance engagement;
- able to conduct the engagement in a manner that is systematic,
documented, evidence-based, and characterized by defined
procedures in line with professional standards for assurance;
- able to consider the selection of the information reported as
well as its accuracy, and to assess whether the reporting
provides a comprehensive picture of the organization's most
significant impacts and how it manages these impacts;
- able to assess the extent to which the organization has applied
the GRI Standards in formulating opinions or reaching
conclusions.
Balance Correct Answers The organization shall report
information in an unbiased way and provide a fair representation
of the organization's negative and positive impacts.
Balance Principle Correct Answers To apply the _______
_________, the organization should:
- present information in a way that allows information users to
see negative and positive year-on-year trends in impacts;
- distinguish clearly between facts and the organization's
interpretation of the facts;
- not omit relevant information concerning its negative impacts;
- not overemphasize positive news or impacts;
- not present information in a way that is likely to
inappropriately influence the conclusions or assessments of
information users.
Complete Solutions
3-b Correct Answers The organization is required to comply
with Requirement _-_ only if GRI Sector Standards that apply to
its sectors are available. The organization is required to review
each topic described in the applicable Sector Standards and
determine whether it is a material topic for the organization. If
the organization has determined any of the topics included in the
applicable Sector Standards as not material, then the
organization is required to list them in the GRI content index
and explain why they are not material. See Requirement 7 in this
Standard for more information on the content index. See section
1 in GRI 3 and the GRI Sector Standards for guidance on how to
use the Sector Standards to determine material topics.
Accuracy Correct Answers The organization shall report
information that is correct and sufficiently detailed to allow an
assessment of the organization's impacts.
Accuracy Principle Correct Answers To apply the ________
_________, the organization should:
- report qualitative information that is consistent with available
evidence and other reported information;
- indicate which data has been measured;
- adequately describe data measurements and bases for
calculations, and ensure it is possible to replicate measurements
and calculations with similar results;
- ensure that the margin of error for data measurements does not
inappropriately influence the conclusions or assessments of
information users;
,- indicate which data has been estimated, and explain the
underlying assumptions and techniques used for the estimation
as well as any limitations of the estimates.
Aligning sustainability reporting with other reporting Correct
Answers An organization should align its sustainability
reporting with other statutory and regulatory reporting, in
particular its financial reporting. This means that the
organization should report the information for the same
reporting period and for the same group of entities as covered in
its financial reporting. The organization should also publish the
information at the same time as its financial reporting, where
this is possible.
Any, decision-making Correct Answers ___ organization can
use the GRI Standards - regardless of size, type, geographic
location, or reporting experience - to report information about its
impacts on the economy, environment, and people, including
impacts on their human rights. The reported information can be
used by the organization in its ________-______, for example,
when setting goals and targets, or when assessing and
implementing its policies and practices.
Assurance Providers Correct Answers External assurance
should be conducted by competent assurance providers with
appropriate experience and qualifications. _________
_________ should be:
- independent from the organization and therefore able to reach
impartial and objective conclusions about the organization's
reporting and to publish these conclusions in a report that is
publicly available;
, - demonstrably competent in the subject matter and assurance
practices;
- competent in applying quality control procedures to the
assurance engagement;
- able to conduct the engagement in a manner that is systematic,
documented, evidence-based, and characterized by defined
procedures in line with professional standards for assurance;
- able to consider the selection of the information reported as
well as its accuracy, and to assess whether the reporting
provides a comprehensive picture of the organization's most
significant impacts and how it manages these impacts;
- able to assess the extent to which the organization has applied
the GRI Standards in formulating opinions or reaching
conclusions.
Balance Correct Answers The organization shall report
information in an unbiased way and provide a fair representation
of the organization's negative and positive impacts.
Balance Principle Correct Answers To apply the _______
_________, the organization should:
- present information in a way that allows information users to
see negative and positive year-on-year trends in impacts;
- distinguish clearly between facts and the organization's
interpretation of the facts;
- not omit relevant information concerning its negative impacts;
- not overemphasize positive news or impacts;
- not present information in a way that is likely to
inappropriately influence the conclusions or assessments of
information users.
