WITH VERIFIED ANSWERS; 100%
CORRECT; GRADE A
3 requirements for reporting in reference to - correct
answer- Publish a GRI content index
Provide a statement of use
Notify GRI
9 reporting requirements for reporting in accordance with
- correct answer- Requirement 1: Apply the
reporting principles
Requirement 2: Report the disclosures in GRI 2: General
Disclosures 2021
Requirement 3: Determine material topics
Requirement 4: Report the disclosures in GRI 3: Material
Topics 2021
Requirement 5: Report disclosures from the GRI Topic
Standards for each material topic
Requirement 6: Provide reasons for omission for
disclosures and requirements that the organization
,cannot comply with
Requirement 7: Publish a GRI content index
Requirement 8: Provide a statement of use
Requirement 9: Notify GRI
All of the statements are correct about the GRI Universal
Standards (GRI 1, 2, and 3) EXCEPT:
a- The GRI 3: Material Topics contains disclosures and
guidance on the organization's process for determining
and managing its material topics.
b- The GRI 2: General Disclosures contains disclosures
about the organization's reporting practices and other
details, such as organizational activities, governance, and
policies
c- The GRI 1: Foundations contains the key concepts for
sustainability reporting under GRI Standards and specifies
the requirements and reporting principles that the
organization must comply with to report "in accordance"
and "in reference" to the GRI Standards
d- The Sector Standards includes the 9 requirements for
reporting in accordance with the GRI Standards -
correct answer- d- The Sector Standards
, includes the 9 requirements for reporting in accordance
with the GRI Standards
All statements describe GRI disclosure requirements for in
accordance reporters, EXCEPT:
a- Incorporate its name and reporting period start and
end date into a 'statement of use' that is required to be
published in the content index.
b- Notify GRI of the use of the Standards and the
statement of use applied by sending an email
c- Comply with all nine requirements for reporting in
accordance with the GRI Standards of GRI 1
d- Hold at least one in-person event to discuss reporting
outcomes with stakeholders - correct answer-
d- Hold at least one in-person event to discuss reporting
outcomes with stakeholders
An organization reporting in accordance with GRI may
provide the following reasons for omission for disclosures
and requirements that the organization cannot comply
with, EXCEPT:
a- Not applicable