GRI EXAM 2026|2027 ADVANCED PRACTICE QUESTIONS AND
ANSWERS WITH COMPLETE A+ SOLUTIONS!!!
What does GRI suggest as the first 3 steps toward report development? - Correct Answer -1. Identify and
create a reporting team 2. Create awareness and secure commitments about reporting 3. Hold a kick-off
meeting
When reporting General Disclosures: the General Disclosures request .... about an organization and its
sustainability reporting practices. - Correct Answer -contextual information
The 'organizational profile' in General Disclosures consists of 13 disclosures that provide an overview of
an organization's...., ...., ...., and .... - Correct Answer -Organizations size, geography, operations, and
activities
The strategy section of General Disclosures consist of 2 disclosures, intended to give insight on.... -
Correct Answer -strategic issues for addressing sustainability
General Disclosures' Ethics & integrity section consists of 2 disclosures that reveal... and ... - Correct
Answer -1. the organizations values, principles, standards, and norms; 2. the mechanisms for advice and
concern about ethics
1|Page
1|Page
,General Disclosures "Governance' consists of 22 disclosures that provide an overview of .... ? - Correct
Answer -the governance structure, composition, and the organization's highest governing body in the
sustainability reporting
General Disclosures: 'Stakeholder engagement' consists of 5 disclosures to provide detail about .... -
Correct Answer -items such as a mist of stakeholders engaged, how they were identified/selected, type
of engagement, topics raised
General Disclosures: "Reporting practice' consists of 12 disclosures that provide an overview of .... -
Correct Answer -the process used to define the context of the report, the material topics, and
boundaries, reporting period, external assurance
Materiality is the principle that determines which topics are sufficiently important to ... Are all
topics/materiality of equal importance? - Correct Answer -sufficiently important to report on; Materiality
topics emphasis within a report is expected to reflect their relative priority
Material assessment assesses topics against 2 dimensions. What are they? - Correct Answer -1.
significance of the organization's economic/environmental/social impacts 2. substantive influence on
assessments and decisions of stakeholders
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2|Page
, Define 'impact.' - Correct Answer -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.
It is possible for organizational impacts to be positive and negative; ... and ...; ... and ...' ... and ...; and ... and
.... - Correct Answer -actual and potential; direct and indirect; short-term and long-term; intended and
unintended
What does GRI require regarding a materiality matrix? - Correct Answer -GRI does not require a
materiality matrix nor a specific matrix, but if a matrix is used, it should have 2 dimensions. 1.) reflect the
organization's significant economic environmental and social impacts, and 2.) influence the assessments
and decisions of stakeholders. note that a topic can be considered material finite registers on only a
single dimension or axis.
An organization identifies material topics primarily by applying which 2 principles? - Correct Answer -1.
Stakeholder Inclusiveness Principle 2. Materiality principle
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ANSWERS WITH COMPLETE A+ SOLUTIONS!!!
What does GRI suggest as the first 3 steps toward report development? - Correct Answer -1. Identify and
create a reporting team 2. Create awareness and secure commitments about reporting 3. Hold a kick-off
meeting
When reporting General Disclosures: the General Disclosures request .... about an organization and its
sustainability reporting practices. - Correct Answer -contextual information
The 'organizational profile' in General Disclosures consists of 13 disclosures that provide an overview of
an organization's...., ...., ...., and .... - Correct Answer -Organizations size, geography, operations, and
activities
The strategy section of General Disclosures consist of 2 disclosures, intended to give insight on.... -
Correct Answer -strategic issues for addressing sustainability
General Disclosures' Ethics & integrity section consists of 2 disclosures that reveal... and ... - Correct
Answer -1. the organizations values, principles, standards, and norms; 2. the mechanisms for advice and
concern about ethics
1|Page
1|Page
,General Disclosures "Governance' consists of 22 disclosures that provide an overview of .... ? - Correct
Answer -the governance structure, composition, and the organization's highest governing body in the
sustainability reporting
General Disclosures: 'Stakeholder engagement' consists of 5 disclosures to provide detail about .... -
Correct Answer -items such as a mist of stakeholders engaged, how they were identified/selected, type
of engagement, topics raised
General Disclosures: "Reporting practice' consists of 12 disclosures that provide an overview of .... -
Correct Answer -the process used to define the context of the report, the material topics, and
boundaries, reporting period, external assurance
Materiality is the principle that determines which topics are sufficiently important to ... Are all
topics/materiality of equal importance? - Correct Answer -sufficiently important to report on; Materiality
topics emphasis within a report is expected to reflect their relative priority
Material assessment assesses topics against 2 dimensions. What are they? - Correct Answer -1.
significance of the organization's economic/environmental/social impacts 2. substantive influence on
assessments and decisions of stakeholders
2|Page
2|Page
, Define 'impact.' - Correct Answer -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.
It is possible for organizational impacts to be positive and negative; ... and ...; ... and ...' ... and ...; and ... and
.... - Correct Answer -actual and potential; direct and indirect; short-term and long-term; intended and
unintended
What does GRI require regarding a materiality matrix? - Correct Answer -GRI does not require a
materiality matrix nor a specific matrix, but if a matrix is used, it should have 2 dimensions. 1.) reflect the
organization's significant economic environmental and social impacts, and 2.) influence the assessments
and decisions of stakeholders. note that a topic can be considered material finite registers on only a
single dimension or axis.
An organization identifies material topics primarily by applying which 2 principles? - Correct Answer -1.
Stakeholder Inclusiveness Principle 2. Materiality principle
3|Page
3|Page
