Comprehensive Review with Detailed
Rationales | A+ Verified
• GRI Standards are required for all reports or other materials published that apply the
GRI framework on or after..... -✓✓July 1, 2018
• Updates to GRI nomenclature because of the update to Standards: 1)'indicator' is
now...; 'aspect' is now... -✓✓Disclosure...topic
• One of the most significant updates in GRI Standards is... -✓✓clarification on the term
"impact" - A report should focus on the impacts that the organization has on the
economy, environment and society, instead of the impacts on the organization itself.
• What are the three universal standards? -✓✓GRI 101: Foundations
GRI 102: General Disclosures
GRI 103: Management Approach
• There are currently a total of .... topic specific standards in the three blocks of
standards (200, 300, and 400) -✓✓38
• In the GRI Standards, topic Boundary disclosures have been moved to the .... section
of the report. -✓✓Disclosure 103-1: Management Approach Explanation of its Material
Topic and its Boundary
• What is the vision of the GRI organization? -✓✓A future where sustainability is integral
to every organization's decision-making process
• What percentage of all organizations that issue a corporate responsibility report
reference GRI by name? -✓✓63% of N100* reports and 75% of G250 reports apply the
GRI framework. About 60%
, • How many governments or organizations worldwide reference GRI by name in their
policies? -✓✓At least 38 - (50 governments reference GRI in their policies)
• How many sustainability reports are now in the GRI database? -✓✓More than 37,000
(The GRI Sustainability Disclosure Database has grown to house more than 40,000
reports from more than 10,000 organizations in 110 countries.)
• Organization from at least how many countries are using GRI reporting? -✓✓90 - (110)
• The GRI Standards are issued by the ....; also known by the acronym..... -✓✓Global
Sustainability Standards Board; GSSB
• GRI Standards are developed through a ... stakeholder process. -✓✓Multi-
• GRI has formed expert ... groups to develop draft content on specific topics. -
✓✓Working
• What are the 6 GRI expert working groups? -✓✓Academia, Business, Capital Markets,
Civil Society, Governments, and Labor
• Define 'disclosure' -✓✓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 'topic' -✓✓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.