VERIFIED | UPDATED 2026 | GUARANTEED PASS
What is the GRI definition of 'stakeholder'?
Entity or individual that can reasonably be expected to be
significantly affected by the reporting organization's activities,
products and services, or whose actions can reasonably be
expected to affect the ability of the organization to
successfully implement its strategies and achieve its
objectives
Note 1: Stakeholders include entities or individuals whose
rights under law or international conventions provide them
with legitimate claims vis-à-vis the organization.
Note 2: Stakeholders can include those who are invested in the
organization (such as employees and shareholders), as well
as those who have other relationships to the organization
(such as other workers who are not employees, suppliers,
vulnerable groups, local communities, and ngos or other civil
society organizations, among others).
What is the Sustainability Context principle?
Requires the report to present the reporting organization's
performance in the wider context of sustainability
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,What is the Materiality principle?
Requires the report to cover topics that: 1. Reflect the
organization's significant economic, environmental, and social
impacts; or 2. Substantively influence the assessment and
decisions of stakeholders
What is the Completeness principle?
This principle requires that the report to include coverage of
material topics and their Boundaries sufficient to reflect
significant economic, social, and environmental impacts, and
to enable stakeholders to assess the reporting organization's
performance in the reporting period.
What is the purpose of the Reporting Principles for defining
report quality (a.k.a the quality principles?
The reporting principles for defining reporting quality guide
choices to ensure the quality of information in a sustainability
report, including the proper presentation. The quality of the
report is also important for enabling stakeholders to make
sound and reasonable assessments of the organization, and to
be able to take appropriate actions based on those
assessments.
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, What is the Accuracy principle?
Requires that the reported information be sufficiently accurate
and detailed for stakeholders to assess the reporting
organization's performance
What is the Balance principle?
Requires that the reported information reflects positive and
negative aspects of the reporting organization's performance
to enable a reasoned assessment of overall performance.
What is the Clarity principle?
Requires the reporting organization to make information
available in a manner that is understandable and accessible to
stakeholders using that information.
What is the Comparability principle?
Requires the reporting organization to select, compile, and
report information consistently. The reported information is
required to be presented in a manner that a.enables
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